https://www.taxtmi.com/caselaws?id=51354 Corrugation of galvanized iron and steel sheets is treated as manufacture under Central Excise law where the process creates a commercially distinct product with a different identity and use. The Tribunal relied on the interpretation of manufacture under Section 2(f) of the Central Excise Act and the view that corrugation does not merely preserve the original character of the sheets but brings into existence a new commercial commodity. On that basis, corrugated sheets were held liable to central excise duty. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51354 Corrugation of galvanized iron and steel sheets is treated as manufacture under Central Excise law where the process creates a commercially distinct product with a different identity and use. The Tribunal relied on the interpretation of manufacture under Section 2(f) of the Central Excise Act and the view that corrugation does not merely preserve the original character of the sheets but brings into existence a new commercial commodity. On that basis, corrugated sheets were held liable to central excise duty. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51354