https://www.taxtmi.com/caselaws?id=113612 Electroplating of duty-paid plastic mouldings on a job-work basis was held not to amount to manufacture because the process did not create a new product with a distinct name, character or use. Applying the settled test of manufacture, the Tribunal found that no commercially different product emerged from the plastic components after electroplating, so the activity remained a job-work process rather than excisable manufacture. As no manufacture was established, the demand of Central Excise duty and the accompanying penalty could not survive, and the issue was decided in favour of the assessee. en-us Wed, 11 Aug 2004 00:00:00 +0530 Mon, 07 May 2012 11:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113612 Electroplating of duty-paid plastic mouldings on a job-work basis was held not to amount to manufacture because the process did not create a new product with a distinct name, character or use. Applying the settled test of manufacture, the Tribunal found that no commercially different product emerged from the plastic components after electroplating, so the activity remained a job-work process rather than excisable manufacture. As no manufacture was established, the demand of Central Excise duty and the accompanying penalty could not survive, and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113612