https://www.taxtmi.com/caselaws?id=201988 The Supreme Court clarified that printing and decorating glassware in a separate factory did not constitute "manufacture" under the Central Excise And Salt Act, 1944, unless it resulted in a different commercial product. The Court upheld the High Court's decision, emphasizing the importance of the two-fold test to determine the emergence of a new commercial commodity. The cancellation of approved price list and ground plan was deemed invalid as the appellant's separate decoration unit was verified. Consequently, the appeals were dismissed, with each party bearing their own costs. en-us Thu, 06 May 2010 00:00:00 +0530 Fri, 14 Jan 2011 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201988 The Supreme Court clarified that printing and decorating glassware in a separate factory did not constitute "manufacture" under the Central Excise And Salt Act, 1944, unless it resulted in a different commercial product. The Court upheld the High Court's decision, emphasizing the importance of the two-fold test to determine the emergence of a new commercial commodity. The cancellation of approved price list and ground plan was deemed invalid as the appellant's separate decoration unit was verified. Consequently, the appeals were dismissed, with each party bearing their own costs. Case-Laws Central Excise Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201988