https://www.taxtmi.com/caselaws?id=107510 Purification of chemicals on a job-work basis was treated as manufacture because the process rendered the goods marketable and produced a commercially distinct article under the relevant tariff definition and Chapter Note 11 to Chapter 29. The return of the purified goods to the same customer did not affect excisability, so central excise duty was upheld on the manufacturing activity. Valuation, however, could not be sustained on factory-gate values of comparable goods for job-work clearances; duty, interest, limitation-related determination and the connected penalty were therefore sent back for fresh adjudication on a proper valuation basis, after disclosure of relied-upon material and a fresh hearing. en-us Thu, 10 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107510 Purification of chemicals on a job-work basis was treated as manufacture because the process rendered the goods marketable and produced a commercially distinct article under the relevant tariff definition and Chapter Note 11 to Chapter 29. The return of the purified goods to the same customer did not affect excisability, so central excise duty was upheld on the manufacturing activity. Valuation, however, could not be sustained on factory-gate values of comparable goods for job-work clearances; duty, interest, limitation-related determination and the connected penalty were therefore sent back for fresh adjudication on a proper valuation basis, after disclosure of relied-upon material and a fresh hearing. Case-Laws Central Excise Thu, 10 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107510