https://www.taxtmi.com/caselaws?id=51587 The Tribunal held that the slitting operation did not result in the creation of a new product, as the goods retained the same nomenclature in the market. Therefore, the activity did not meet the criteria for "manufacture" and did not attract further duty. The Tribunal emphasized the need for a distinct product to be created through manufacturing processes for fresh duty levy, dismissing the Revenue's appeals and ruling in favor of the assessees. en-us Tue, 01 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51587 The Tribunal held that the slitting operation did not result in the creation of a new product, as the goods retained the same nomenclature in the market. Therefore, the activity did not meet the criteria for "manufacture" and did not attract further duty. The Tribunal emphasized the need for a distinct product to be created through manufacturing processes for fresh duty levy, dismissing the Revenue's appeals and ruling in favor of the assessees. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51587