https://www.taxtmi.com/caselaws?id=96187 Fixing fully manufactured ceramic water filter candles into water filters was not manufacture of the candles because the candles were received as finished goods and the mounting activity with cement or similar additions did not create a new and distinct product. The demand also faced a limitation bar because the declarations filed with the department consistently disclosed the actual activity of fitting candles into water filters, putting the department on notice and weakening any claim for extended limitation. On that basis, the demand and penalties were unsustainable and the assessee's appeals succeeded with consequential relief. en-us Wed, 16 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96187 Fixing fully manufactured ceramic water filter candles into water filters was not manufacture of the candles because the candles were received as finished goods and the mounting activity with cement or similar additions did not create a new and distinct product. The demand also faced a limitation bar because the declarations filed with the department consistently disclosed the actual activity of fitting candles into water filters, putting the department on notice and weakening any claim for extended limitation. On that basis, the demand and penalties were unsustainable and the assessee's appeals succeeded with consequential relief. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96187