https://www.taxtmi.com/caselaws?id=208471 Mixing vitamins into a vitamin premix was treated as manufacture because it produced a distinct commercially identifiable intermediate product with separate name, character and use. The process satisfied the twin tests of manufacture and marketability, even though the premix was captively consumed. Section 2(f) of the Central Excise Act, read with Chapter 29 Note 11, was applied as an expansive deeming provision covering mixing, storing, labelling and use of the premix within the statutory scheme. The term "consumer" in Note 11 was construed in its ordinary sense to include industrial consumers and was not confined to retail consumers. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 12 Aug 2014 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208471 Mixing vitamins into a vitamin premix was treated as manufacture because it produced a distinct commercially identifiable intermediate product with separate name, character and use. The process satisfied the twin tests of manufacture and marketability, even though the premix was captively consumed. Section 2(f) of the Central Excise Act, read with Chapter 29 Note 11, was applied as an expansive deeming provision covering mixing, storing, labelling and use of the premix within the statutory scheme. The term "consumer" in Note 11 was construed in its ordinary sense to include industrial consumers and was not confined to retail consumers. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208471