https://www.taxtmi.com/caselaws?id=121040 Processes applied to Micro X, Micro Fil and allied products were held to amount to manufacture because the evidence showed mixing of inputs into a commercially distinct textile auxiliary chemical, so the goods were excisable. The plea that certain clearances were merely trading was rejected for want of proof, and those values were includible in SSI turnover. SSI exemption under Notification No. 1/93-C.E. was available for 1993-94, and benefit under Notification No. 16/97-C.E. was also available to the later unit. Penalty under Section 11AC and Rule 209A was set aside, Rule 173Q penalty was reduced, interest was confined to the relevant post-1996 period, and confiscation was sustained. en-us Fri, 20 May 2005 00:00:00 +0530 Thu, 26 Jul 2012 12:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121040 Processes applied to Micro X, Micro Fil and allied products were held to amount to manufacture because the evidence showed mixing of inputs into a commercially distinct textile auxiliary chemical, so the goods were excisable. The plea that certain clearances were merely trading was rejected for want of proof, and those values were includible in SSI turnover. SSI exemption under Notification No. 1/93-C.E. was available for 1993-94, and benefit under Notification No. 16/97-C.E. was also available to the later unit. Penalty under Section 11AC and Rule 209A was set aside, Rule 173Q penalty was reduced, interest was confined to the relevant post-1996 period, and confiscation was sustained. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121040