https://www.taxtmi.com/caselaws?id=167417 Neutralisation of hydrochloric acid into slurry did not amount to manufacture because the process destroyed a toxic input and produced only a waste residue, not a new marketable commodity. The slurry therefore was not goods and was not liable to central excise duty. Its later dispatch through a pipeline, even with the aid of power, did not constitute manufacture of the slurry by use of power, so the exemption under the notification could not be denied. The excise demand was unsustainable and the assessee remained entitled to the exemption. en-us Thu, 18 Apr 1985 00:00:00 +0530 Fri, 19 Dec 2014 12:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167417 Neutralisation of hydrochloric acid into slurry did not amount to manufacture because the process destroyed a toxic input and produced only a waste residue, not a new marketable commodity. The slurry therefore was not goods and was not liable to central excise duty. Its later dispatch through a pipeline, even with the aid of power, did not constitute manufacture of the slurry by use of power, so the exemption under the notification could not be denied. The excise demand was unsustainable and the assessee remained entitled to the exemption. Case-Laws Central Excise Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167417