https://www.taxtmi.com/caselaws?id=121942 Processing rejected excisable goods received back from customers by blending them with another grade of the same product did not amount to manufacture of a new excisable product where the goods remained sodium carboxy methyl cellulose in altered grade only. The note states that the material was duly received back and accounted for under Rule 173H of the Central Excise Rules, 1944, and that remaking or similar processing remained within the rule so long as it did not create a distinct product from the original goods. On that basis, fresh duty and penalty were not sustainable. en-us Tue, 17 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 13:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121942 Processing rejected excisable goods received back from customers by blending them with another grade of the same product did not amount to manufacture of a new excisable product where the goods remained sodium carboxy methyl cellulose in altered grade only. The note states that the material was duly received back and accounted for under Rule 173H of the Central Excise Rules, 1944, and that remaking or similar processing remained within the rule so long as it did not create a distinct product from the original goods. On that basis, fresh duty and penalty were not sustainable. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121942