https://www.taxtmi.com/caselaws?id=123823 The Tribunal upheld the Commissioner (Appeals)' decision that pulverising polyethylene into powder does not amount to manufacture, leading to no emergence of a distinct commercial commodity. The respondent was found not to be engaged in manufacturing the product, resulting in the dismissal of the appeal. The Tribunal supported the decision, emphasizing the importance of the manufacturing issue in determining duty/excisability, in line with the ITC Ltd. decision. en-us Tue, 08 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 18:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123823 The Tribunal upheld the Commissioner (Appeals)' decision that pulverising polyethylene into powder does not amount to manufacture, leading to no emergence of a distinct commercial commodity. The respondent was found not to be engaged in manufacturing the product, resulting in the dismissal of the appeal. The Tribunal supported the decision, emphasizing the importance of the manufacturing issue in determining duty/excisability, in line with the ITC Ltd. decision. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123823