https://www.taxtmi.com/caselaws?id=80570 Siporex waste arising incidentally in the course of manufacture was not excisable because it did not result from any process directed at producing a new article with a distinct name, character or use. By contrast, siporex aggregate and siporex broken were treated as manufactured goods liable to central excise duty because crushing and manual breaking involved manipulation that produced new products with distinct size and identity. The governing test applied was whether processing brought into existence a new and different article with a separate commercial character; where that transformation was absent, the material remained non-excisable waste. en-us Wed, 27 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80570 Siporex waste arising incidentally in the course of manufacture was not excisable because it did not result from any process directed at producing a new article with a distinct name, character or use. By contrast, siporex aggregate and siporex broken were treated as manufactured goods liable to central excise duty because crushing and manual breaking involved manipulation that produced new products with distinct size and identity. The governing test applied was whether processing brought into existence a new and different article with a separate commercial character; where that transformation was absent, the material remained non-excisable waste. Case-Laws Central Excise Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80570