C.C.E., JAIPUR vs M/S. MAN STRUCTURALS LTD. — C.A. No. 1951/2006

Summary of C.A. No. 001951/2006: The Supreme Court heard the appeal by C.C.E., Jaipur against M/S. Man Structurals Ltd. on July 26, 2011. The Court dismissed all related appeals (Nos. 1951, 1952, 2996, 3462, and 5627 of 2006), finding the issue settled by prior precedent. The Tribunal had held that fabrication of columns and purlines by cutting, drilling, punching, and welding on duty-paid materials for site assembly does not constitute manufacture—a position affirmed by the three-judge Supreme Court bench in Wainganga Sahkari S. Karkhana Ltd. (2002). This case analysis is maintained by casestatus.in based on publicly available court records.