https://www.taxtmi.com/caselaws?id=95289 Fabrication of rails into GIR Joints was treated as manufacture because the process produced a commercially distinct article with a different name, character and use, and the goods were marketable. The insulated joints were upheld under Sub-heading 8530.00 as signalling equipment parts because they functioned as an insulation and safety device for track circuits. Suppression and non-registration justified the extended limitation period, but duty had to be recomputed with Modvat credit for duty-paid inputs and relevant valuation materials. Confiscation was sustained; the firm's penalty was modified, while the partner's personal penalty was set aside. en-us Fri, 12 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95289 Fabrication of rails into GIR Joints was treated as manufacture because the process produced a commercially distinct article with a different name, character and use, and the goods were marketable. The insulated joints were upheld under Sub-heading 8530.00 as signalling equipment parts because they functioned as an insulation and safety device for track circuits. Suppression and non-registration justified the extended limitation period, but duty had to be recomputed with Modvat credit for duty-paid inputs and relevant valuation materials. Confiscation was sustained; the firm's penalty was modified, while the partner's personal penalty was set aside. Case-Laws Central Excise Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95289