https://www.taxtmi.com/caselaws?id=73682 Scrap and waste arising during the manufacture of tyres, tubes and other rubber products were treated as non-excisable because they did not emerge as a new and distinct article with a separate name, character or use. Mere saleability or market value was held insufficient to constitute manufacture under the Central Excises and Salt Act, 1944. The analysis followed the Delhi High Court's approach in Modi Rubber and confirmed that waste or refuse generated in the manufacturing process does not become manufactured goods unless it satisfies the distinct commodity test. en-us Fri, 29 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73682 Scrap and waste arising during the manufacture of tyres, tubes and other rubber products were treated as non-excisable because they did not emerge as a new and distinct article with a separate name, character or use. Mere saleability or market value was held insufficient to constitute manufacture under the Central Excises and Salt Act, 1944. The analysis followed the Delhi High Court's approach in Modi Rubber and confirmed that waste or refuse generated in the manufacturing process does not become manufactured goods unless it satisfies the distinct commodity test. Case-Laws Central Excise Fri, 29 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73682