Process of manufacture clarified: converting ammonium nitrate melt into crystalline coated product is not manufacture, impacting excise duty and MODVAT. Conversion of ammonium nitrate melt into crystalline coated ammonium nitrate does not constitute a process of manufacture; accordingly, prior Board instructions that no Central Excise duty is chargeable on product obtained from duty-paid melt and that MODVAT credit, if paid, should not be allowed apply mutatis mutandis to the crystalline coated product, and field formations should finalise pending assessments on that basis.