https://www.taxtmi.com/caselaws?id=94050 Removal of a microscopic tin coating from tinned steel scrap did not amount to manufacture because no new commodity emerged with a distinct name, use or identity; mere stripping of a negligible component was insufficient. The activity therefore did not create a separate excisable product. The conceded manufacture of tin also remained within the exemption limit under Notification No. 175/86, so no duty was payable and the duty demand and penalty could not survive. Consequential relief followed. en-us Mon, 04 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94050 Removal of a microscopic tin coating from tinned steel scrap did not amount to manufacture because no new commodity emerged with a distinct name, use or identity; mere stripping of a negligible component was insufficient. The activity therefore did not create a separate excisable product. The conceded manufacture of tin also remained within the exemption limit under Notification No. 175/86, so no duty was payable and the duty demand and penalty could not survive. Consequential relief followed. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94050