https://www.taxtmi.com/caselaws?id=115040 The Appellate Tribunal CESTAT, CHENNAI held that the process of manufacturing mosquito repellant mats using diluted insecticides constitutes "manufacture" for Central Excise duty purposes. The Tribunal determined that the process resulted in the creation of a new product with different characteristics, making the appellant liable for Central Excise duty. The decision emphasized that the emergence of a distinct commodity is key in defining "manufacture" under Central Excise law, regardless of the complexity of the process. The appeal was dismissed based on this finding. en-us Mon, 07 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115040 The Appellate Tribunal CESTAT, CHENNAI held that the process of manufacturing mosquito repellant mats using diluted insecticides constitutes "manufacture" for Central Excise duty purposes. The Tribunal determined that the process resulted in the creation of a new product with different characteristics, making the appellant liable for Central Excise duty. The decision emphasized that the emergence of a distinct commodity is key in defining "manufacture" under Central Excise law, regardless of the complexity of the process. The appeal was dismissed based on this finding. Case-Laws Central Excise Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115040