https://www.taxtmi.com/caselaws?id=81121 The Tribunal upheld the decision of the Collector (Appeals), rejecting the appeal and affirming that the process undertaken by the appellants constituted manufacturing under the Central Excise Act, 1944. The Tribunal determined that the appellants' products, marketed as formulated soil inoculants, were distinct from the starting material and fell under the definition of manufacture as they resulted in distinct branded products. The analysis aligned with legal precedents, emphasizing the transformation of a product into a new commercial commodity as a key element of manufacturing. en-us Fri, 22 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81121 The Tribunal upheld the decision of the Collector (Appeals), rejecting the appeal and affirming that the process undertaken by the appellants constituted manufacturing under the Central Excise Act, 1944. The Tribunal determined that the appellants' products, marketed as formulated soil inoculants, were distinct from the starting material and fell under the definition of manufacture as they resulted in distinct branded products. The analysis aligned with legal precedents, emphasizing the transformation of a product into a new commercial commodity as a key element of manufacturing. Case-Laws Central Excise Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81121