https://www.taxtmi.com/caselaws?id=1291 Converting aluminium ingots into aluminium billets by re-melting and adding alloys amounted to manufacture under Section 2(f) of the Central Excise Act, 1944 because the process produced a new and commercially distinct commodity. The Court applied the tests of loss of original identity, distinct name, character, use and marketability, and found that billets were separate from ingots in trade and under Chapter 76. As the billets were independently marketable and sold in the open market, central excise duty was attracted on the resulting product. en-us Fri, 11 May 2007 00:00:00 +0530 Mon, 25 Sep 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1291 Converting aluminium ingots into aluminium billets by re-melting and adding alloys amounted to manufacture under Section 2(f) of the Central Excise Act, 1944 because the process produced a new and commercially distinct commodity. The Court applied the tests of loss of original identity, distinct name, character, use and marketability, and found that billets were separate from ingots in trade and under Chapter 76. As the billets were independently marketable and sold in the open market, central excise duty was attracted on the resulting product. Case-Laws Central Excise Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1291