https://www.taxtmi.com/caselaws?id=456113 Cutting, drilling, fitting and galvanisation of angles, channels and flats used for structures and electric poles did not amount to manufacture because the process did not create a new and distinct excisable commodity. The later tariff deeming provision on galvanisation was not applicable to the relevant period, so it could not expand excise liability retrospectively. The treatment of the activity as service taxable work also supported its character as processing rather than manufacture, with the result that central excise duty and related penalty relief were not sustainable on that basis. en-us Fri, 28 Jul 2023 00:00:00 +0530 Sat, 29 Jun 2024 20:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456113 Cutting, drilling, fitting and galvanisation of angles, channels and flats used for structures and electric poles did not amount to manufacture because the process did not create a new and distinct excisable commodity. The later tariff deeming provision on galvanisation was not applicable to the relevant period, so it could not expand excise liability retrospectively. The treatment of the activity as service taxable work also supported its character as processing rather than manufacture, with the result that central excise duty and related penalty relief were not sustainable on that basis. Case-Laws Central Excise Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456113