https://www.taxtmi.com/caselaws?id=110434 Excise duty applies only where a process results in manufacture, meaning the emergence of a new and distinct commercial commodity with a separate identity, character or use. Branding, polishing, affixing MRP and packing of locks received in assembled form did not change their essential identity, so marketability alone could not establish manufacture. On that basis, the demand, penalties and confiscation against the manufacturer were set aside, along with connected penalties. The disputes relating to shortages, raw material and alleged job-work removals were not finally determined on the existing record and required fresh examination, including valuation and factual verification, with remand for reconsideration. en-us Wed, 17 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 17:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110434 Excise duty applies only where a process results in manufacture, meaning the emergence of a new and distinct commercial commodity with a separate identity, character or use. Branding, polishing, affixing MRP and packing of locks received in assembled form did not change their essential identity, so marketability alone could not establish manufacture. On that basis, the demand, penalties and confiscation against the manufacturer were set aside, along with connected penalties. The disputes relating to shortages, raw material and alleged job-work removals were not finally determined on the existing record and required fresh examination, including valuation and factual verification, with remand for reconsideration. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110434