https://www.taxtmi.com/caselaws?id=100586 Crushing, pulverising, mixing with chemicals, moulding, curing and heat treatment of rejected refractory bricks was treated as manufacture because the resulting chemically bonded chrome manganese bricks were commercially distinct, with a different name, character and use. The appellant's reliance on repair or rectification authorities was held inapplicable. On valuation, duty had been worked out on a basis that excluded the value of free-supplied raw material, but the applicable valuation rule was not clearly identified and the correct hierarchy of valuation methods had not been properly applied. The valuation was therefore set aside and remanded for fresh determination under the correct provision with reasons. en-us Fri, 18 May 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100586 Crushing, pulverising, mixing with chemicals, moulding, curing and heat treatment of rejected refractory bricks was treated as manufacture because the resulting chemically bonded chrome manganese bricks were commercially distinct, with a different name, character and use. The appellant's reliance on repair or rectification authorities was held inapplicable. On valuation, duty had been worked out on a basis that excluded the value of free-supplied raw material, but the applicable valuation rule was not clearly identified and the correct hierarchy of valuation methods had not been properly applied. The valuation was therefore set aside and remanded for fresh determination under the correct provision with reasons. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100586