https://www.taxtmi.com/caselaws?id=216012 Fabrication and fixing of aluminium sections for structural glazing was held to amount to manufacture because the processed components acquired a distinct commercial identity as aluminium structurals and fell within Chapter Sub-heading 76.10. The assessee's plea of bona fide belief failed, as the tariff entry itself covered structurals and suppression of manufacture justified invocation of the extended limitation period. Duty liability on the manufactured goods was therefore upheld. The matters of duty quantification, admissible Cenvat credit and corresponding penalty were remanded for fresh determination based on supporting documents and the redetermined liability. en-us Tue, 08 Mar 2011 00:00:00 +0530 Tue, 28 Aug 2012 23:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216012 Fabrication and fixing of aluminium sections for structural glazing was held to amount to manufacture because the processed components acquired a distinct commercial identity as aluminium structurals and fell within Chapter Sub-heading 76.10. The assessee's plea of bona fide belief failed, as the tariff entry itself covered structurals and suppression of manufacture justified invocation of the extended limitation period. Duty liability on the manufactured goods was therefore upheld. The matters of duty quantification, admissible Cenvat credit and corresponding penalty were remanded for fresh determination based on supporting documents and the redetermined liability. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216012