https://www.taxtmi.com/caselaws?id=86347 The Tribunal accepted the appeal, ruling that the process of powdering minerals did not amount to manufacture under central excise law. It emphasized that no new marketable commodity emerged from the powdering process, aligning with established legal principles that a mere change in form without creating a new commercial product does not constitute manufacture. The decision was supported by previous judgments, including one involving a similar issue with Waxpol Industries Ltd., reinforcing the interpretation that altering the form of a substance does not necessarily result in excisability. en-us Tue, 14 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86347 The Tribunal accepted the appeal, ruling that the process of powdering minerals did not amount to manufacture under central excise law. It emphasized that no new marketable commodity emerged from the powdering process, aligning with established legal principles that a mere change in form without creating a new commercial product does not constitute manufacture. The decision was supported by previous judgments, including one involving a similar issue with Waxpol Industries Ltd., reinforcing the interpretation that altering the form of a substance does not necessarily result in excisability. Case-Laws Central Excise Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86347