https://www.taxtmi.com/caselaws?id=236245 Processing assorted stainless steel scrap by sorting, cutting, shredding, sizing, bundling, briquetting and blending to obtain grade-specific blended metal scrap was treated as manufacture under the Central Excise Act, 1944. The applicable test was whether the process brought into existence a new and distinct commercial commodity with a different name, character and use, and whether the original material lost its commercial identity. On the stated facts, the processed scrap became a distinct input of specified grades fit for direct use in stainless steel manufacture, so the activity satisfied the manufacture test. en-us Wed, 07 Aug 2013 00:00:00 +0530 Tue, 02 Sep 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236245 Processing assorted stainless steel scrap by sorting, cutting, shredding, sizing, bundling, briquetting and blending to obtain grade-specific blended metal scrap was treated as manufacture under the Central Excise Act, 1944. The applicable test was whether the process brought into existence a new and distinct commercial commodity with a different name, character and use, and whether the original material lost its commercial identity. On the stated facts, the processed scrap became a distinct input of specified grades fit for direct use in stainless steel manufacture, so the activity satisfied the manufacture test. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236245