https://www.taxtmi.com/caselaws?id=257850 Electro-deposition coating of bought-in bumpers, grills and similar spare parts did not amount to manufacture because the goods remained commercially the same article despite improved shelf life and anti-rust treatment. Excise duty arises only when processing produces a new and different product with a distinct name, character or use, so mere value addition was insufficient to create a duty liability on that basis. Rule 57F(3) and Rule 57F(3A) were confined to removal of inputs or partially processed inputs for specified external operations and could not be extended to impose duty on value addition under Rule 57F(1) without manufacture. Duty was therefore payable only to the extent of the MODVAT credit already availed. en-us Thu, 12 Mar 2015 00:00:00 +0530 Sat, 07 Apr 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257850 Electro-deposition coating of bought-in bumpers, grills and similar spare parts did not amount to manufacture because the goods remained commercially the same article despite improved shelf life and anti-rust treatment. Excise duty arises only when processing produces a new and different product with a distinct name, character or use, so mere value addition was insufficient to create a duty liability on that basis. Rule 57F(3) and Rule 57F(3A) were confined to removal of inputs or partially processed inputs for specified external operations and could not be extended to impose duty on value addition under Rule 57F(1) without manufacture. Duty was therefore payable only to the extent of the MODVAT credit already availed. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257850