https://www.taxtmi.com/caselaws?id=167484 Spent earth generated from the use of activated earth in bleaching and decolourising oil was not a manufactured excisable product. Manufacture requires a process that brings into existence a new and distinct commodity with a different character, use or value, and the residue here was only an exhausted, degraded waste product. Its later saleability or use in cheap soap did not convert it into a product of manufacture, and prior duty on the activated earth supported the conclusion that duty could not be levied again on the same material in its depleted form. en-us Thu, 18 Apr 1985 00:00:00 +0530 Mon, 22 Dec 2014 11:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167484 Spent earth generated from the use of activated earth in bleaching and decolourising oil was not a manufactured excisable product. Manufacture requires a process that brings into existence a new and distinct commodity with a different character, use or value, and the residue here was only an exhausted, degraded waste product. Its later saleability or use in cheap soap did not convert it into a product of manufacture, and prior duty on the activated earth supported the conclusion that duty could not be levied again on the same material in its depleted form. Case-Laws Central Excise Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167484