https://www.taxtmi.com/caselaws?id=53336 The appeal was filed against the order-in-appeal upholding duty demand with penalty. The issue was whether producing transformed structures from MS rods, MS channels constitutes manufacture. The adjudicating authority ruled against the appellants, affirmed by the Commissioner (Appeals). Counsel referenced a Tribunal's decision in a similar case, supported by SC precedent, holding such activity not amounting to manufacture. As the appellants' products were made from duty-paid material through fabrication processes, the duty demand was set aside, and the appeal allowed. en-us Tue, 06 Jul 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53336 The appeal was filed against the order-in-appeal upholding duty demand with penalty. The issue was whether producing transformed structures from MS rods, MS channels constitutes manufacture. The adjudicating authority ruled against the appellants, affirmed by the Commissioner (Appeals). Counsel referenced a Tribunal's decision in a similar case, supported by SC precedent, holding such activity not amounting to manufacture. As the appellants' products were made from duty-paid material through fabrication processes, the duty demand was set aside, and the appeal allowed. Case-Laws Central Excise Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53336