https://www.taxtmi.com/caselaws?id=72148 Dyeing grey woollen yarn was held to amount to manufacture because it produced a commercially distinct article with a different name, character and marketability, making the dyed yarn excisable. The demand was limited by the limitation period in force on the date of the show cause notice, so recovery could extend only to the six months immediately preceding notice and was time-barred for the earlier period. The plea of double taxation failed because grey yarn and dyed yarn were treated as distinct goods, and proforma credit under Rule 56A was not granted for non-compliance with the prescribed procedure. en-us Mon, 12 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 16:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72148 Dyeing grey woollen yarn was held to amount to manufacture because it produced a commercially distinct article with a different name, character and marketability, making the dyed yarn excisable. The demand was limited by the limitation period in force on the date of the show cause notice, so recovery could extend only to the six months immediately preceding notice and was time-barred for the earlier period. The plea of double taxation failed because grey yarn and dyed yarn were treated as distinct goods, and proforma credit under Rule 56A was not granted for non-compliance with the prescribed procedure. Case-Laws Central Excise Mon, 12 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72148