A small scale unit buys duty paid MS tubes from the manufacturers. It cuts them and puts them in swaging machines in which dies are fitted which imparts "folds" to the flat surface of the MS tubes. Is the process of swaging undertaken by the small scale unit amounts to 'manufacture' under Central Excise Act, 1944?
Central Excise ??
srinivasan (Freelancer - Accounting / GST / TDS / Service Tax Refund / Customs / STPI / Tax Filing ) (70 Points)
04 October 2008
CAclubindia
