https://www.taxtmi.com/caselaws?id=84209 Printing, coating and paper backing of bare aluminium foils can amount to manufacture where the process brings into existence a distinct, marketable product with a different name, character or use, and captive consumption does not prevent excise levy. The same product may nevertheless remain exempt if the applicable notifications are satisfied, including the prescribed limit on use of bare foils in the preceding year, and uncontroverted compliance with that condition preserves the exemption. Extended limitation and penalty require suppression or intent to evade duty; a bona fide belief that the goods were not dutiable or were exempt is insufficient to invoke the proviso or sustain penalty. en-us Mon, 13 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84209 Printing, coating and paper backing of bare aluminium foils can amount to manufacture where the process brings into existence a distinct, marketable product with a different name, character or use, and captive consumption does not prevent excise levy. The same product may nevertheless remain exempt if the applicable notifications are satisfied, including the prescribed limit on use of bare foils in the preceding year, and uncontroverted compliance with that condition preserves the exemption. Extended limitation and penalty require suppression or intent to evade duty; a bona fide belief that the goods were not dutiable or were exempt is insufficient to invoke the proviso or sustain penalty. Case-Laws Central Excise Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84209