https://www.taxtmi.com/caselaws?id=106660 Drawing M.S. round bars through a narrower diameter to produce bright bars was held not to constitute manufacture because a process amounts to manufacture only when it creates a commercially distinct and different commodity. Mere change in form or shape is insufficient without evidence that the goods are regarded as different in the commercial market. On that reasoning, bright bars were not treated as a new excisable product, and the excise duty demand could not be sustained. en-us Mon, 05 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106660 Drawing M.S. round bars through a narrower diameter to produce bright bars was held not to constitute manufacture because a process amounts to manufacture only when it creates a commercially distinct and different commodity. Mere change in form or shape is insufficient without evidence that the goods are regarded as different in the commercial market. On that reasoning, bright bars were not treated as a new excisable product, and the excise duty demand could not be sustained. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106660