https://www.taxtmi.com/caselaws?id=166750 Processing duty-paid PVC resin by intimate mixing with plasticisers, stabilisers, fillers and lubricants, followed by extrusion into granules, was treated as manufacture because it produced a homogeneous, commercially distinct product with different physical and mechanical properties, name and use. The resultant PVC compound or moulding granules were held classifiable under Item 15A(1)(ii) of the Central Excise Tariff, since that entry covered synthetic resin materials in forms including granules and moulding powders. Captive consumption within the factory did not exclude duty; Rule 56A was identified as the relevant relief mechanism rather than a levy exemption. en-us Fri, 11 Nov 1983 00:00:00 +0530 Tue, 04 Nov 2014 11:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166750 Processing duty-paid PVC resin by intimate mixing with plasticisers, stabilisers, fillers and lubricants, followed by extrusion into granules, was treated as manufacture because it produced a homogeneous, commercially distinct product with different physical and mechanical properties, name and use. The resultant PVC compound or moulding granules were held classifiable under Item 15A(1)(ii) of the Central Excise Tariff, since that entry covered synthetic resin materials in forms including granules and moulding powders. Captive consumption within the factory did not exclude duty; Rule 56A was identified as the relevant relief mechanism rather than a levy exemption. Case-Laws Central Excise Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166750