2002 (2) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi, rejected the appeal against the Order-in-Appeal, holding that the process of corrugation of galvanized sheet of iron and steel amounts to manufacture and is liable to Central Excise duty. The decision was based on previous court rulings and the definition of manufacture under the Central Excise Act. The appeal was dismissed.