https://www.taxtmi.com/caselaws?id=80775 Sintering manganese ore fines into lumps was treated as a mere agglomeration process that did not bring about any chemical change. The fines and the sintered lumps retained the same character and continued to be used for the same purpose in ferro-manganese production. A change only in physical form or size, without emergence of a product distinct in name, character and use, does not constitute manufacture. On that basis, no new excisable product arose and the central excise duty demand was unsustainable. en-us Thu, 13 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80775 Sintering manganese ore fines into lumps was treated as a mere agglomeration process that did not bring about any chemical change. The fines and the sintered lumps retained the same character and continued to be used for the same purpose in ferro-manganese production. A change only in physical form or size, without emergence of a product distinct in name, character and use, does not constitute manufacture. On that basis, no new excisable product arose and the central excise duty demand was unsustainable. Case-Laws Central Excise Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80775