https://www.taxtmi.com/caselaws?id=107041 Manufacture arises only where processing produces a commercially distinct commodity with a separate name, character or use, or converts an incomplete article into a finished article. Punching, bending and fitting of carline and bottom side wall sheets produced distinct commercial products and therefore attracted duty, whereas processing of outer door assemblies did not amount to manufacture because further drilling and threading were required before a complete door emerged. Extended limitation cannot apply once the Department already knows that customer-supplied materials were excluded from the assessable value, although it remains available for an earlier period not covered by that knowledge. Duty requires recomputation, while penalty remains for adjudication. en-us Tue, 24 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107041 Manufacture arises only where processing produces a commercially distinct commodity with a separate name, character or use, or converts an incomplete article into a finished article. Punching, bending and fitting of carline and bottom side wall sheets produced distinct commercial products and therefore attracted duty, whereas processing of outer door assemblies did not amount to manufacture because further drilling and threading were required before a complete door emerged. Extended limitation cannot apply once the Department already knows that customer-supplied materials were excluded from the assessable value, although it remains available for an earlier period not covered by that knowledge. Duty requires recomputation, while penalty remains for adjudication. Case-Laws Central Excise Tue, 24 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107041