https://www.taxtmi.com/caselaws?id=85890 Reprocessing defective and returned paints and rubber chemicals into fresh paints and rubber chemicals did not amount to manufacture because the process did not bring into existence a new product with a different name, character or use. The controlling test under Section 2(f) was whether the input was transformed by processing into a distinct commercial product; on these facts, it was not. The analogy of defective ingots was rejected because defective ingots had a separate tariff identity, which was absent here. As no manufacture occurred, Modvat credit under Rule 57A was not available. en-us Mon, 03 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85890 Reprocessing defective and returned paints and rubber chemicals into fresh paints and rubber chemicals did not amount to manufacture because the process did not bring into existence a new product with a different name, character or use. The controlling test under Section 2(f) was whether the input was transformed by processing into a distinct commercial product; on these facts, it was not. The analogy of defective ingots was rejected because defective ingots had a separate tariff identity, which was absent here. As no manufacture occurred, Modvat credit under Rule 57A was not available. Case-Laws Central Excise Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85890