https://www.taxtmi.com/caselaws?id=107379 Processes of edgeworking, engraving, drilling and enamelling applied to customer-supplied mirrors did not amount to manufacture under the Central Excise Act because the mirrors were already marketable articles in existence and the working did not bring into existence a new commodity with a distinct identity, character or use. The view that an unworked mirror was merely glass and became a mirror only after such processes was rejected. As no new product emerged and the identity and utility of the mirror remained intact, the duty demand could not stand. en-us Mon, 24 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 10:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107379 Processes of edgeworking, engraving, drilling and enamelling applied to customer-supplied mirrors did not amount to manufacture under the Central Excise Act because the mirrors were already marketable articles in existence and the working did not bring into existence a new commodity with a distinct identity, character or use. The view that an unworked mirror was merely glass and became a mirror only after such processes was rejected. As no new product emerged and the identity and utility of the mirror remained intact, the duty demand could not stand. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107379