https://www.taxtmi.com/caselaws?id=114619 The appeal filed by the Revenue was dismissed by the Bench, upholding the order of the Commissioner of Central Excise & Customs (Appeals). The rejected HDPE woven sacks, after being cut into smaller bags, were considered a new product distinct from the original sacks, constituting a manufacturing activity. The Bench concluded that the process resulted in a different product with a changed name, use, and character, aligning with the decision in the Headway Lithographic Co. case. Consequently, the appeal was rejected, and the case was disposed of accordingly. en-us Tue, 21 Sep 2004 00:00:00 +0530 Fri, 18 May 2012 14:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114619 The appeal filed by the Revenue was dismissed by the Bench, upholding the order of the Commissioner of Central Excise & Customs (Appeals). The rejected HDPE woven sacks, after being cut into smaller bags, were considered a new product distinct from the original sacks, constituting a manufacturing activity. The Bench concluded that the process resulted in a different product with a changed name, use, and character, aligning with the decision in the Headway Lithographic Co. case. Consequently, the appeal was rejected, and the case was disposed of accordingly. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114619