https://www.taxtmi.com/caselaws?id=80947 Conversion of forged crankshafts into finished crankshafts through outside job workers amounted to manufacture because a distinct excisable product came into existence. While the assessee remained the manufacturer for Rule 56B clearances up to 15-1-1983, that status did not continue after withdrawal from the special procedure, as no dummy or facade arrangement with the processor was shown for later clearances. The demand was also limited by the absence of suppression or misstatement, so the extended period could not apply and recovery was confined to the normal six-month period. The matter was remanded for reworking the demand and reconsidering refund claims on that basis. en-us Tue, 13 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 14:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80947 Conversion of forged crankshafts into finished crankshafts through outside job workers amounted to manufacture because a distinct excisable product came into existence. While the assessee remained the manufacturer for Rule 56B clearances up to 15-1-1983, that status did not continue after withdrawal from the special procedure, as no dummy or facade arrangement with the processor was shown for later clearances. The demand was also limited by the absence of suppression or misstatement, so the extended period could not apply and recovery was confined to the normal six-month period. The matter was remanded for reworking the demand and reconsidering refund claims on that basis. Case-Laws Central Excise Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80947