https://www.taxtmi.com/caselaws?id=81585 Cutting, folding and stitching purchased polypropylene cloth into filter bags was treated as manufacture because it produced a distinct, marketable article with a separate commercial identity, making the bags excisable goods. The claimed exemption under Notification No. 281/86-C.E. was unavailable because the bags were used in the filtration process rather than for repair or maintenance of machinery. The demand was held not to be time-barred since the assessee failed to disclose the manufacture of filter bags, amounting to wilful suppression and justifying the extended limitation period. Exemption under Notification No. 217/86-C.E. was also denied because the bags were treated as equipment rather than inputs. Penalty was sustained due to nondisclosure and related procedural lapses. en-us Fri, 13 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81585 Cutting, folding and stitching purchased polypropylene cloth into filter bags was treated as manufacture because it produced a distinct, marketable article with a separate commercial identity, making the bags excisable goods. The claimed exemption under Notification No. 281/86-C.E. was unavailable because the bags were used in the filtration process rather than for repair or maintenance of machinery. The demand was held not to be time-barred since the assessee failed to disclose the manufacture of filter bags, amounting to wilful suppression and justifying the extended limitation period. Exemption under Notification No. 217/86-C.E. was also denied because the bags were treated as equipment rather than inputs. Penalty was sustained due to nondisclosure and related procedural lapses. Case-Laws Central Excise Fri, 13 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81585