https://www.taxtmi.com/caselaws?id=73050 Duty already paid on goods at an independent job worker's premises cannot be demanded again from the assessee where no further manufacturing process is carried out after receipt. Whether processing of spare parts amounts to manufacture must be determined item by item, by examining whether the operations such as plating, cutting, drilling, forging or grinding bring into existence a new identifiable excisable product. Omission of essential particulars in classification lists may amount to misstatement and justify invocation of the extended limitation period; on that basis, the longer period was considered available, while the penalty issue was left open. en-us Wed, 14 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73050 Duty already paid on goods at an independent job worker's premises cannot be demanded again from the assessee where no further manufacturing process is carried out after receipt. Whether processing of spare parts amounts to manufacture must be determined item by item, by examining whether the operations such as plating, cutting, drilling, forging or grinding bring into existence a new identifiable excisable product. Omission of essential particulars in classification lists may amount to misstatement and justify invocation of the extended limitation period; on that basis, the longer period was considered available, while the penalty issue was left open. Case-Laws Central Excise Wed, 14 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73050