https://www.taxtmi.com/caselaws?id=107094 Adding antimony and other additives to pure lead to obtain lead alloy was held not to amount to manufacture because no new commercially distinct product came into existence, so no excise duty was leviable on the alloy. PVC/PE sheets used in battery separator manufacture were treated as marketable excisable goods at the intermediate stage because marketability depends on capability of sale, not actual sale or special packing, and their identity as sheets remained intact after cutting. Modvat credit on eligible inputs had to be considered on proof of duty-paid documents, and the penal consequence was set aside. en-us Mon, 07 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107094 Adding antimony and other additives to pure lead to obtain lead alloy was held not to amount to manufacture because no new commercially distinct product came into existence, so no excise duty was leviable on the alloy. PVC/PE sheets used in battery separator manufacture were treated as marketable excisable goods at the intermediate stage because marketability depends on capability of sale, not actual sale or special packing, and their identity as sheets remained intact after cutting. Modvat credit on eligible inputs had to be considered on proof of duty-paid documents, and the penal consequence was set aside. Case-Laws Central Excise Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107094