https://www.taxtmi.com/caselaws?id=80962 Phenolic moulding powder made from duty-paid phenolic resin was treated as not attracting a second excise levy because captive use of the resin did not create a new excisable product. The addition of fillers and additives was also not regarded as manufacture where no new product emerged from the process. The subject note therefore reflects the principle that, absent emergence of a distinct product, processing duty-paid resin into moulding powder does not amount to manufacture for excise purposes and no further duty arises. en-us Wed, 12 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80962 Phenolic moulding powder made from duty-paid phenolic resin was treated as not attracting a second excise levy because captive use of the resin did not create a new excisable product. The addition of fillers and additives was also not regarded as manufacture where no new product emerged from the process. The subject note therefore reflects the principle that, absent emergence of a distinct product, processing duty-paid resin into moulding powder does not amount to manufacture for excise purposes and no further duty arises. Case-Laws Central Excise Wed, 12 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80962