https://www.taxtmi.com/caselaws?id=334763 Punching, notching and bending of blanks supplied for rail coach parts amounted to manufacture because the process converted an incomplete or unfinished article with the essential character of the finished part into a usable component under Chapter Note 6 of Section XVII. The extended period of limitation was not invokable because a contemporaneous departmental clarification stated that edge bending was not to be treated as manufacture, leaving the position doubtful and requiring the benefit of doubt to go to the assessee. The duty, interest and penalty demand was therefore set aside with consequential relief. en-us Tue, 18 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334763 Punching, notching and bending of blanks supplied for rail coach parts amounted to manufacture because the process converted an incomplete or unfinished article with the essential character of the finished part into a usable component under Chapter Note 6 of Section XVII. The extended period of limitation was not invokable because a contemporaneous departmental clarification stated that edge bending was not to be treated as manufacture, leaving the position doubtful and requiring the benefit of doubt to go to the assessee. The duty, interest and penalty demand was therefore set aside with consequential relief. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334763