https://www.taxtmi.com/caselaws?id=51581 The Tribunal ruled that the process of epoxy coating on steel rebars by M/s. P.S.L. Corrosion Control Ltd. does not amount to manufacture under the Central Excise Act. It was determined that the epoxy coating did not result in the creation of a new product, as the steel rebars retained their essential characteristics after the treatment. The Tribunal emphasized that for an activity to be classified as manufacture, there must be the emergence of a different commercial commodity or a change in the original commodity's purpose, which was not met in this case. en-us Thu, 28 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51581 The Tribunal ruled that the process of epoxy coating on steel rebars by M/s. P.S.L. Corrosion Control Ltd. does not amount to manufacture under the Central Excise Act. It was determined that the epoxy coating did not result in the creation of a new product, as the steel rebars retained their essential characteristics after the treatment. The Tribunal emphasized that for an activity to be classified as manufacture, there must be the emergence of a different commercial commodity or a change in the original commodity's purpose, which was not met in this case. Case-Laws Central Excise Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51581