https://www.taxtmi.com/caselaws?id=210135 Cutting, slitting and printing of plain aluminium foil into blister rolls did not amount to manufacture because the process did not create a new and distinct commodity with a separate character, use or commercial identity; the product remained aluminium foil for packing purposes, so the demand based on manufacture failed. Rule 14 of the Cenvat Credit Rules, 2004 was applied to hold that interest is recoverable on credit wrongly taken or utilised, and arguments based on revenue neutrality or timing of utilisation were rejected. The impugned order was left undisturbed in favour of Revenue. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210135 Cutting, slitting and printing of plain aluminium foil into blister rolls did not amount to manufacture because the process did not create a new and distinct commodity with a separate character, use or commercial identity; the product remained aluminium foil for packing purposes, so the demand based on manufacture failed. Rule 14 of the Cenvat Credit Rules, 2004 was applied to hold that interest is recoverable on credit wrongly taken or utilised, and arguments based on revenue neutrality or timing of utilisation were rejected. The impugned order was left undisturbed in favour of Revenue. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210135