https://www.taxtmi.com/caselaws?id=91841 Conversion of duty-paid polyester yarn into spun polyester thread constituted manufacture because the process produced a commercially different article with a distinct name, character and use. The fact that both products fell under the same tariff item did not prevent excise duty on the finished excisable goods. Rule 56A did not bar the levy merely because the manufacture occurred in the same factory; it applied only where the conditions for proforma credit were satisfied. The duty was therefore held leviable and the challenge to the demand failed. en-us Tue, 08 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 13:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91841 Conversion of duty-paid polyester yarn into spun polyester thread constituted manufacture because the process produced a commercially different article with a distinct name, character and use. The fact that both products fell under the same tariff item did not prevent excise duty on the finished excisable goods. Rule 56A did not bar the levy merely because the manufacture occurred in the same factory; it applied only where the conditions for proforma credit were satisfied. The duty was therefore held leviable and the challenge to the demand failed. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91841