https://www.taxtmi.com/caselaws?id=898 Conversion of vat powder into vat paste by mixing glycerine, dispersing agent and water was held not to amount to manufacture under Chapter Note 7 of Chapter 32. The process was only a change in physical form of standardised or formulated dyes, and the Revenue failed to show that the input was unstandardised, unprepared or otherwise outside the formulated category. Because no new and different excisable product emerged, no excise duty was payable and the penalties could not survive. The impugned order confirming duty and penalties was set aside. en-us Mon, 30 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=898 Conversion of vat powder into vat paste by mixing glycerine, dispersing agent and water was held not to amount to manufacture under Chapter Note 7 of Chapter 32. The process was only a change in physical form of standardised or formulated dyes, and the Revenue failed to show that the input was unstandardised, unprepared or otherwise outside the formulated category. Because no new and different excisable product emerged, no excise duty was payable and the penalties could not survive. The impugned order confirming duty and penalties was set aside. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=898