https://www.taxtmi.com/caselaws?id=172740 Processing that transforms supplied materials into a new commercially distinct product constitutes manufacture, even if title in the inputs remains with the customer; on that basis, the unit's conversion activity was treated as manufacture rather than mere job work. A 100% Export Oriented Unit may make domestic tariff area clearances within the policy framework when the goods are manufactured in the unit, and duty could not be demanded on the footing that the clearances were outside the proviso to Section 3(1) of the Central Excise Act, 1944. Because the substantive duty demand failed, the related interest, penalty and confiscation were also unsustainable. The appeals succeeded and the impugned liabilities were set aside. en-us Fri, 21 Oct 2005 00:00:00 +0530 Fri, 28 Aug 2015 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172740 Processing that transforms supplied materials into a new commercially distinct product constitutes manufacture, even if title in the inputs remains with the customer; on that basis, the unit's conversion activity was treated as manufacture rather than mere job work. A 100% Export Oriented Unit may make domestic tariff area clearances within the policy framework when the goods are manufactured in the unit, and duty could not be demanded on the footing that the clearances were outside the proviso to Section 3(1) of the Central Excise Act, 1944. Because the substantive duty demand failed, the related interest, penalty and confiscation were also unsustainable. The appeals succeeded and the impugned liabilities were set aside. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172740