2003 (4) TMI 472 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, stating that the activity of bending, cutting, welding, etc., on steel materials does not amount to manufacturing finished goods liable for central excise duty. The Tribunal referenced previous cases where similar activities were not considered manufacturing. The impugned order was set aside, and the appeal was allowed.