https://www.taxtmi.com/caselaws?id=31993 Successive processes such as drawing, redrawing, threading, socketing and cleaning were treated as manufacture because they produced oxygen lance pipes with a distinct name, character and use, making them excisable under tariff heading 7306. Exemption under Notification No. 202/88-C.E. was denied because compliance with the prescribed conditions, including proof of duty-paid inputs, was not established by the assessee. The extended period of limitation was upheld due to registration and excise-compliance during the relevant period, while the penalty was reduced in view of the pre-11AC period. en-us Wed, 13 Aug 2008 00:00:00 +0530 Mon, 05 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31993 Successive processes such as drawing, redrawing, threading, socketing and cleaning were treated as manufacture because they produced oxygen lance pipes with a distinct name, character and use, making them excisable under tariff heading 7306. Exemption under Notification No. 202/88-C.E. was denied because compliance with the prescribed conditions, including proof of duty-paid inputs, was not established by the assessee. The extended period of limitation was upheld due to registration and excise-compliance during the relevant period, while the penalty was reduced in view of the pre-11AC period. Case-Laws Central Excise Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31993