https://www.taxtmi.com/caselaws?id=256306 The Tribunal held that the process undertaken by the appellant amounted to manufacture, attracting excise duty liability. It found that the process resulted in a new product with different characteristics, satisfying the conditions for manufacture. The Tribunal also ruled that the extended period of limitation could not be invoked as there was no willful intention to evade duty. Additionally, the appellant was granted the opportunity to claim CENVAT Credit on duty paid inputs, with the matter being remanded for further examination without imposing any penalty. en-us Wed, 14 Jan 2015 00:00:00 +0530 Tue, 09 Feb 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256306 The Tribunal held that the process undertaken by the appellant amounted to manufacture, attracting excise duty liability. It found that the process resulted in a new product with different characteristics, satisfying the conditions for manufacture. The Tribunal also ruled that the extended period of limitation could not be invoked as there was no willful intention to evade duty. Additionally, the appellant was granted the opportunity to claim CENVAT Credit on duty paid inputs, with the matter being remanded for further examination without imposing any penalty. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256306