https://www.taxtmi.com/caselaws?id=74713 Conversion of coal dust mixed with molasses into briquettes did not amount to manufacture because the process did not create a product with a distinct name, character or use. Coal powder was only mixed with a binding agent, pressed and dried to make fuel briquettes for easier use; this changed form and shape, but not the essential character or commercial identity of coal. Mere processing, blending or reshaping is insufficient to constitute manufacture unless a new commercially distinct commodity emerges. The conclusion was that no new excisable product came into existence, so the assessee succeeded. en-us Mon, 06 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74713 Conversion of coal dust mixed with molasses into briquettes did not amount to manufacture because the process did not create a product with a distinct name, character or use. Coal powder was only mixed with a binding agent, pressed and dried to make fuel briquettes for easier use; this changed form and shape, but not the essential character or commercial identity of coal. Mere processing, blending or reshaping is insufficient to constitute manufacture unless a new commercially distinct commodity emerges. The conclusion was that no new excisable product came into existence, so the assessee succeeded. Case-Laws Central Excise Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74713