https://www.taxtmi.com/caselaws?id=280602 Cutting, drilling, punching, painting and galvanising of processed channels, angles and plates were treated as processes that do not, by themselves, amount to manufacture under central excise law when applied to steel components for specified use. The reasoning followed earlier Tribunal and Supreme Court authorities holding that cutting, punching, straightening and galvanising do not necessarily create a new and distinct product. On that basis, the processes were held not to constitute manufacture, and the Revenue's appeal was rejected. en-us Wed, 15 Mar 2000 00:00:00 +0530 Wed, 10 Feb 2021 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280602 Cutting, drilling, punching, painting and galvanising of processed channels, angles and plates were treated as processes that do not, by themselves, amount to manufacture under central excise law when applied to steel components for specified use. The reasoning followed earlier Tribunal and Supreme Court authorities holding that cutting, punching, straightening and galvanising do not necessarily create a new and distinct product. On that basis, the processes were held not to constitute manufacture, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280602