https://www.taxtmi.com/caselaws?id=81351 The Tribunal held that the processes of recrystallisation and distillation for purifying chemicals did not amount to manufacture under Section 2(f) of the Central Excises & Salt Act, 1944. It was determined that the resultant purified chemicals were not commercially distinct from the raw materials as their chemical identity remained unchanged. Therefore, the appeal was allowed, and the previous decision was overturned. Member (J) S.L. Peeran dissented, asserting that the purified products were commercially distinct, but this view was not accepted by the majority. en-us Tue, 25 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 10:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81351 The Tribunal held that the processes of recrystallisation and distillation for purifying chemicals did not amount to manufacture under Section 2(f) of the Central Excises & Salt Act, 1944. It was determined that the resultant purified chemicals were not commercially distinct from the raw materials as their chemical identity remained unchanged. Therefore, the appeal was allowed, and the previous decision was overturned. Member (J) S.L. Peeran dissented, asserting that the purified products were commercially distinct, but this view was not accepted by the majority. Case-Laws Central Excise Tue, 25 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81351