https://www.taxtmi.com/caselaws?id=167118 Conversion of acetic acid into acetic anhydride was treated as manufacture because the supplied material lost its identity and a new product with a different name, character and use emerged. The job-work exemption under Notification No. 119/75 applied only where an article is supplied for processing and returned after that process; it did not cover a process resulting in a distinct excisable product. On that basis, the exemption was denied. The proposed reference to a larger Bench was not accepted by the majority. en-us Fri, 17 Feb 1984 00:00:00 +0530 Sat, 06 Dec 2014 14:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167118 Conversion of acetic acid into acetic anhydride was treated as manufacture because the supplied material lost its identity and a new product with a different name, character and use emerged. The job-work exemption under Notification No. 119/75 applied only where an article is supplied for processing and returned after that process; it did not cover a process resulting in a distinct excisable product. On that basis, the exemption was denied. The proposed reference to a larger Bench was not accepted by the majority. Case-Laws Central Excise Fri, 17 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167118