https://www.taxtmi.com/caselaws?id=437790 The Tribunal ruled in favor of the Appellant, holding that the processes of swaging and welding involved in creating Steel Tubular Poles constituted manufacturing under Section 2(f) of the Central Excise Act, 1944. The decision set aside the order for recovery of CENVAT Credit and penalties imposed by the Adjudicating authority, emphasizing that these processes transformed raw materials into marketable products, aligning with the definition of manufacture. en-us Thu, 20 Apr 2023 00:00:00 +0530 Sat, 13 May 2023 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437790 The Tribunal ruled in favor of the Appellant, holding that the processes of swaging and welding involved in creating Steel Tubular Poles constituted manufacturing under Section 2(f) of the Central Excise Act, 1944. The decision set aside the order for recovery of CENVAT Credit and penalties imposed by the Adjudicating authority, emphasizing that these processes transformed raw materials into marketable products, aligning with the definition of manufacture. Case-Laws Central Excise Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437790