https://www.taxtmi.com/caselaws?id=102651 Repeated sales over the relevant period are strong evidence that unfired bricks are marketable, and marketability is not negated merely because they were sold at low prices or because the kiln was unusable. The question whether mixing raw materials and shaping them into unfired bricks amounts to manufacture under Section 2(f) depends on whether the process produces a new commodity with a distinct name, character and use; the materials before the Tribunal did not clearly establish that element, and the burden remained on the department to prove manufacture. The matter was therefore remitted for fresh adjudication on manufacture and, if necessary, classification and duty liability. en-us Mon, 17 Sep 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102651 Repeated sales over the relevant period are strong evidence that unfired bricks are marketable, and marketability is not negated merely because they were sold at low prices or because the kiln was unusable. The question whether mixing raw materials and shaping them into unfired bricks amounts to manufacture under Section 2(f) depends on whether the process produces a new commodity with a distinct name, character and use; the materials before the Tribunal did not clearly establish that element, and the burden remained on the department to prove manufacture. The matter was therefore remitted for fresh adjudication on manufacture and, if necessary, classification and duty liability. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102651