https://www.taxtmi.com/caselaws?id=50229 The Tribunal concluded that the processes undertaken for producing Stepped Transmission Poles constituted manufacturing under Section 2(f) of the Act. Despite arguments that the resulting product retained the character of pipes, the Tribunal emphasized the transformation of the item into a new product with a different name, character, and use. Citing relevant legal precedents, the Tribunal determined that the poles were distinct from pipes and tubes, serving a specific purpose not achievable with pipes alone. Therefore, the Tribunal dismissed the appeals, affirming that the processes resulted in the manufacture of a new product, the Stepped Transmission Poles. en-us Fri, 21 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 14:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50229 The Tribunal concluded that the processes undertaken for producing Stepped Transmission Poles constituted manufacturing under Section 2(f) of the Act. Despite arguments that the resulting product retained the character of pipes, the Tribunal emphasized the transformation of the item into a new product with a different name, character, and use. Citing relevant legal precedents, the Tribunal determined that the poles were distinct from pipes and tubes, serving a specific purpose not achievable with pipes alone. Therefore, the Tribunal dismissed the appeals, affirming that the processes resulted in the manufacture of a new product, the Stepped Transmission Poles. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50229