https://www.taxtmi.com/caselaws?id=344048 The Tribunal ruled in favor of the appellant, determining that their activity of manufacturing Steel Tubular Poles constituted manufacturing under the Central Excise Act, 1944. The Tribunal found that the process involved in creating the poles resulted in a new product with a distinct identity, distinguishing it from mere assembly or joining of pipes. As a result, the appellant was granted the benefit of exemption, overturning the previous decision that denied them the exemption. en-us Mon, 29 May 2017 00:00:00 +0530 Wed, 07 Jun 2017 06:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344048 The Tribunal ruled in favor of the appellant, determining that their activity of manufacturing Steel Tubular Poles constituted manufacturing under the Central Excise Act, 1944. The Tribunal found that the process involved in creating the poles resulted in a new product with a distinct identity, distinguishing it from mere assembly or joining of pipes. As a result, the appellant was granted the benefit of exemption, overturning the previous decision that denied them the exemption. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344048