https://www.taxtmi.com/caselaws?id=1163 Conversion of sugar into Big Crystal Sugar, Khadi Sugar and Bura Sugar was treated as manufacture because the products acquired a distinct commercial identity, making them excisable under the tariff heading applied. Cenvat credit on duty-paid sugar inputs was not rejected outright and was remanded for verification of the supporting invoices. The question of sugar cess on Khadi Sugar was also remanded for fresh consideration. Suppression of the manufacturing activity and failure to take registration justified invocation of the extended limitation period. Duty was required to be recomputed on a cum duty basis with Cenvat credit benefits. Penalty on the partners was set aside because the statutory basis linked to confiscation was not established. en-us Thu, 01 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1163 Conversion of sugar into Big Crystal Sugar, Khadi Sugar and Bura Sugar was treated as manufacture because the products acquired a distinct commercial identity, making them excisable under the tariff heading applied. Cenvat credit on duty-paid sugar inputs was not rejected outright and was remanded for verification of the supporting invoices. The question of sugar cess on Khadi Sugar was also remanded for fresh consideration. Suppression of the manufacturing activity and failure to take registration justified invocation of the extended limitation period. Duty was required to be recomputed on a cum duty basis with Cenvat credit benefits. Penalty on the partners was set aside because the statutory basis linked to confiscation was not established. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1163