https://www.taxtmi.com/caselaws?id=86102 Distillation and recrystallisation of chemicals that only marginally improved purity and changed grade did not amount to manufacture under central excise law. Manufacture requires emergence of a new and different article with a distinct name, character or use, and the chemicals here remained the same commodity with unchanged composition and identity. Because no commercially different product emerged and the process was merely purification, the activity was not treated as creating a new excisable commodity, and the assessee succeeded. en-us Mon, 25 Sep 1995 00:00:00 +0530 Wed, 10 Aug 2011 12:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86102 Distillation and recrystallisation of chemicals that only marginally improved purity and changed grade did not amount to manufacture under central excise law. Manufacture requires emergence of a new and different article with a distinct name, character or use, and the chemicals here remained the same commodity with unchanged composition and identity. Because no commercially different product emerged and the process was merely purification, the activity was not treated as creating a new excisable commodity, and the assessee succeeded. Case-Laws Central Excise Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86102