https://www.taxtmi.com/caselaws?id=30350 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that the process undertaken by the Respondents, involving drilling holes and cutting materials, did not amount to manufacturing. The items retained their original form and purpose after processing, with no new manufacturing process involved. Therefore, the Tribunal rejected the Revenue's appeals, emphasizing that the process did not result in the creation of new, distinct products. en-us Fri, 25 Apr 2008 00:00:00 +0530 Tue, 12 Jan 2010 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30350 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that the process undertaken by the Respondents, involving drilling holes and cutting materials, did not amount to manufacturing. The items retained their original form and purpose after processing, with no new manufacturing process involved. Therefore, the Tribunal rejected the Revenue's appeals, emphasizing that the process did not result in the creation of new, distinct products. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30350