https://www.taxtmi.com/caselaws?id=95262 Slitting and shearing of flat rolled sheets amounts to manufacture only when the process brings into existence a new and distinct marketable product with a different identity, character or use. Where the input and resultant goods remain within the same tariff sub-heading, the activity does not constitute manufacture because no distinct commodity emerges. If the process alters the coils so that the resultant goods fall under a different tariff sub-heading, the issue depends on whether the operation has produced a distinct marketable product; that aspect was left for fresh decision on remand, including consideration of any permissible Modvat credit claim. en-us Fri, 22 Dec 2000 00:00:00 +0530 Thu, 06 Jun 2019 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95262 Slitting and shearing of flat rolled sheets amounts to manufacture only when the process brings into existence a new and distinct marketable product with a different identity, character or use. Where the input and resultant goods remain within the same tariff sub-heading, the activity does not constitute manufacture because no distinct commodity emerges. If the process alters the coils so that the resultant goods fall under a different tariff sub-heading, the issue depends on whether the operation has produced a distinct marketable product; that aspect was left for fresh decision on remand, including consideration of any permissible Modvat credit claim. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95262