https://www.taxtmi.com/caselaws?id=44689 Cutting, drilling and welding MS angles into cross arms was treated as manufacture because the processing produced a distinct commercially identifiable product with separate character and identity, making the goods excisable and liable to duty before removal from the factory. The Court also declined threshold writ interference, holding that disputes on levy, classification and clearance conditions under the excise scheme should ordinarily be pursued before the statutory authorities where a complete adjudicatory and appellate machinery exists. The petitions therefore failed, and the matter was left for determination under the statutory excise process. en-us Wed, 19 Mar 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44689 Cutting, drilling and welding MS angles into cross arms was treated as manufacture because the processing produced a distinct commercially identifiable product with separate character and identity, making the goods excisable and liable to duty before removal from the factory. The Court also declined threshold writ interference, holding that disputes on levy, classification and clearance conditions under the excise scheme should ordinarily be pursued before the statutory authorities where a complete adjudicatory and appellate machinery exists. The petitions therefore failed, and the matter was left for determination under the statutory excise process. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44689