https://www.taxtmi.com/caselaws?id=339788 The Tribunal clarified that cutting and drilling activities alone did not amount to manufacturing, but if welding was involved, it constituted manufacturing. The case was remanded for further assessment of demands, ensuring a fair hearing for the appellants and adjusting cenvat credit accordingly. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339788 The Tribunal clarified that cutting and drilling activities alone did not amount to manufacturing, but if welding was involved, it constituted manufacturing. The case was remanded for further assessment of demands, ensuring a fair hearing for the appellants and adjusting cenvat credit accordingly. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339788