https://www.taxtmi.com/caselaws?id=265605 Electro deposition coating of motor vehicle parts cleared as such was held not to constitute manufacture under section 2(f) of the Central Excise Act, 1944, because the process did not bring into existence a new marketable commodity and the goods retained their commercial identity. The coating merely improved shelf life and provided anti-rust protection. In light of the binding Supreme Court ruling referred to in the text, reversal of credit on removal of the inputs as such was treated as sufficient compliance, so no further duty could be sustained and the associated penalty was not maintainable. en-us Thu, 30 Jul 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265605 Electro deposition coating of motor vehicle parts cleared as such was held not to constitute manufacture under section 2(f) of the Central Excise Act, 1944, because the process did not bring into existence a new marketable commodity and the goods retained their commercial identity. The coating merely improved shelf life and provided anti-rust protection. In light of the binding Supreme Court ruling referred to in the text, reversal of credit on removal of the inputs as such was treated as sufficient compliance, so no further duty could be sustained and the associated penalty was not maintainable. Case-Laws Central Excise Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265605