https://www.taxtmi.com/caselaws?id=211767 Processes that merely improve the decorative appeal or market value of already usable and marketable rough die cast aluminium tiles do not amount to manufacture where no new commodity with a different basic character emerges. Cleaning, buffing, lacquering, grinding and electroplating were therefore treated as insufficient to create a distinct product, and the Cenvat credit claimed on the inputs was held inadmissible. The resulting demand and penalty were sustained, with the appeal failing in favour of the Revenue. en-us Thu, 28 Apr 2011 00:00:00 +0530 Thu, 05 Apr 2012 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211767 Processes that merely improve the decorative appeal or market value of already usable and marketable rough die cast aluminium tiles do not amount to manufacture where no new commodity with a different basic character emerges. Cleaning, buffing, lacquering, grinding and electroplating were therefore treated as insufficient to create a distinct product, and the Cenvat credit claimed on the inputs was held inadmissible. The resulting demand and penalty were sustained, with the appeal failing in favour of the Revenue. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211767