https://www.taxtmi.com/caselaws?id=202867 Purification and filtration carried out to make hydrochloric acid and sulphuric acid marketable can amount to manufacture for excise purposes where the process is incidental or ancillary to completion of the product. A process need not create a chemically different commodity if, in commercial parlance, it produces an identifiable product fit for sale; on that basis, Modvat credit on inputs could not be denied and the assessee's entitlement was sustained. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 22 Apr 2011 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202867 Purification and filtration carried out to make hydrochloric acid and sulphuric acid marketable can amount to manufacture for excise purposes where the process is incidental or ancillary to completion of the product. A process need not create a chemically different commodity if, in commercial parlance, it produces an identifiable product fit for sale; on that basis, Modvat credit on inputs could not be denied and the assessee's entitlement was sustained. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202867