https://www.taxtmi.com/caselaws?id=370332 Bending, welding, buffing and hard anodizing of SS laser cut sheets on job work did not amount to manufacture where the intermediate product was returned to the principal manufacturer for further processing and had not acquired the essential character of the final excisable goods. On the facts found, the statutory test of manufacture under Section 2(f) of the Central Excise Act, 1944 was not met, so the intermediate product was not exigible to central excise duty and the duty demand was unsustainable. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 15 Nov 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370332 Bending, welding, buffing and hard anodizing of SS laser cut sheets on job work did not amount to manufacture where the intermediate product was returned to the principal manufacturer for further processing and had not acquired the essential character of the final excisable goods. On the facts found, the statutory test of manufacture under Section 2(f) of the Central Excise Act, 1944 was not met, so the intermediate product was not exigible to central excise duty and the duty demand was unsustainable. Case-Laws Service Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370332