https://www.taxtmi.com/caselaws?id=97359 Grinding of unground tool tips was treated as manufacture because it produced a commercially distinct article with a different name, character and use; the exemption circular was confined to grinding by actual users in their own factories before mounting the tips on tools. The demand was also held time-barred because the assessee had disclosed its claim in regularly filed and approved classification lists, which negatived suppression and defeated invocation of the extended limitation period. The assessee failed on manufacture but succeeded on limitation, so the demand could not survive. en-us Mon, 24 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97359 Grinding of unground tool tips was treated as manufacture because it produced a commercially distinct article with a different name, character and use; the exemption circular was confined to grinding by actual users in their own factories before mounting the tips on tools. The demand was also held time-barred because the assessee had disclosed its claim in regularly filed and approved classification lists, which negatived suppression and defeated invocation of the extended limitation period. The assessee failed on manufacture but succeeded on limitation, so the demand could not survive. Case-Laws Central Excise Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97359