https://www.taxtmi.com/caselaws?id=206139 Excise duty applies only where goods are manufactured in the statutory sense and are excisable goods. A tariff entry or section note may determine classification and rate, but it does not deem a process to be manufacture unless the statute expressly says so. Manufacture requires transformation into a new and distinct article with separate identity, character or use. Metal scrap and waste generated merely during repair and maintenance of machinery were only by-products of that work, not products of the manufacturing process, and therefore did not arise from manufacture of the final goods. The scrap was not liable to excise duty on that basis. en-us Thu, 13 Oct 2011 00:00:00 +0530 Wed, 20 Aug 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206139 Excise duty applies only where goods are manufactured in the statutory sense and are excisable goods. A tariff entry or section note may determine classification and rate, but it does not deem a process to be manufacture unless the statute expressly says so. Manufacture requires transformation into a new and distinct article with separate identity, character or use. Metal scrap and waste generated merely during repair and maintenance of machinery were only by-products of that work, not products of the manufacturing process, and therefore did not arise from manufacture of the final goods. The scrap was not liable to excise duty on that basis. Case-Laws Central Excise Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206139