https://www.taxtmi.com/caselaws?id=206340 The Appellate Tribunal upheld the lower appellate authority's decision, rejecting the department's appeal. It was held that no new product emerged from the process of converting hydrogenated castor oil into powder form, as the chemical composition and characteristics remained unchanged. The judgment emphasized the requirement for a distinct name, character, and use for an activity to constitute "manufacture," citing relevant judicial precedents. en-us Tue, 01 Feb 2011 00:00:00 +0530 Mon, 31 Oct 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206340 The Appellate Tribunal upheld the lower appellate authority's decision, rejecting the department's appeal. It was held that no new product emerged from the process of converting hydrogenated castor oil into powder form, as the chemical composition and characteristics remained unchanged. The judgment emphasized the requirement for a distinct name, character, and use for an activity to constitute "manufacture," citing relevant judicial precedents. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206340