https://www.taxtmi.com/caselaws?id=208472 The Supreme Court held that the process of mixing polymers and additives with bitumen did not amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944. The resulting products, Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB), did not create new articles with distinct identities or uses from the original bitumen. As a result, PMB and CRMB were not subject to Excise duty. The Court dismissed the revenue's appeals and upheld the Tribunal's decisions. en-us Fri, 13 Jan 2012 00:00:00 +0530 Thu, 01 May 2014 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208472 The Supreme Court held that the process of mixing polymers and additives with bitumen did not amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944. The resulting products, Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB), did not create new articles with distinct identities or uses from the original bitumen. As a result, PMB and CRMB were not subject to Excise duty. The Court dismissed the revenue's appeals and upheld the Tribunal's decisions. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208472