https://www.taxtmi.com/caselaws?id=260508 An intermediate product is dutiable when it emerges during manufacture as a distinct and commercially known commodity; on that principle, transmission assemblies arising in tractor production were held excisable even though they were captively consumed. However, the extended limitation period could not be invoked because the manufacturing process and sub-assemblies had been disclosed to the department and there was no evidence of fraud, wilful misstatement, or suppression of facts. Duty liability was therefore upheld on merits, but the demand itself was held time-barred. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260508 An intermediate product is dutiable when it emerges during manufacture as a distinct and commercially known commodity; on that principle, transmission assemblies arising in tractor production were held excisable even though they were captively consumed. However, the extended limitation period could not be invoked because the manufacturing process and sub-assemblies had been disclosed to the department and there was no evidence of fraud, wilful misstatement, or suppression of facts. Duty liability was therefore upheld on merits, but the demand itself was held time-barred. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260508