https://www.taxtmi.com/caselaws?id=258685 Coating uncoated paper does not amount to manufacture because the process does not create a new commodity with a distinct name, character or use; the coated paper remains paper for printing and writing. The uncoated paper is only an intermediate stage in the production process, and treating it as a separate taxable manufacture would defeat the purpose of exemption notifications designed to promote non-conventional raw material in paper and paperboard manufacture. On that construction, the assessee remained entitled to the exemption, and the demand and penalty could not be sustained. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 06 Aug 2015 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258685 Coating uncoated paper does not amount to manufacture because the process does not create a new commodity with a distinct name, character or use; the coated paper remains paper for printing and writing. The uncoated paper is only an intermediate stage in the production process, and treating it as a separate taxable manufacture would defeat the purpose of exemption notifications designed to promote non-conventional raw material in paper and paperboard manufacture. On that construction, the assessee remained entitled to the exemption, and the demand and penalty could not be sustained. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258685