https://www.taxtmi.com/caselaws?id=166212 Scrap generated unavoidably during the melting and casting of scrap into steel ingots and castings was treated as remaining under the same tariff classification as the original scrap. On that basis, no new and distinct product emerged, so the process did not constitute manufacture under the Central Excise law. As the duty demand was unsupported once manufacture failed, the related penalty also could not stand, and the other objections were left unexamined. en-us Sat, 25 Jun 1983 00:00:00 +0530 Fri, 29 Aug 2014 10:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166212 Scrap generated unavoidably during the melting and casting of scrap into steel ingots and castings was treated as remaining under the same tariff classification as the original scrap. On that basis, no new and distinct product emerged, so the process did not constitute manufacture under the Central Excise law. As the duty demand was unsupported once manufacture failed, the related penalty also could not stand, and the other objections were left unexamined. Case-Laws Central Excise Sat, 25 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166212