https://www.taxtmi.com/caselaws?id=202518 A process of purification and filtration of hydrochloric acid and sulphuric acid was treated as manufacture because Section 2(f) of the Central Excise Act, 1944 covers processes incidental or ancillary to completion of the product. The goods remained the same basic commodities, but the process rendered them marketable, which was sufficient to characterise the activity as manufacture. On that basis, the Tribunal's view was upheld and Modvat credit on the inputs used was available. en-us Tue, 24 Aug 2010 00:00:00 +0530 Thu, 31 Mar 2011 23:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202518 A process of purification and filtration of hydrochloric acid and sulphuric acid was treated as manufacture because Section 2(f) of the Central Excise Act, 1944 covers processes incidental or ancillary to completion of the product. The goods remained the same basic commodities, but the process rendered them marketable, which was sufficient to characterise the activity as manufacture. On that basis, the Tribunal's view was upheld and Modvat credit on the inputs used was available. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202518