https://www.taxtmi.com/caselaws?id=271087 Printing and lamination of duty-paid film, when carried through multiple processing stages to produce a new article with a distinct commercial identity, technical characteristics, and end-use, amounts to manufacture under central excise law. The contrary view was distinguished on facts because the processing here went beyond mere lamination or metallization. The text also states that Cenvat credit already taken on inputs cannot be recovered again once it has been utilized for payment of duty on the final products, even if manufacture were assumed not to have occurred. On that basis, the demand and penalties were unsustainable. en-us Fri, 23 Oct 2015 00:00:00 +0530 Wed, 27 Jan 2016 06:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271087 Printing and lamination of duty-paid film, when carried through multiple processing stages to produce a new article with a distinct commercial identity, technical characteristics, and end-use, amounts to manufacture under central excise law. The contrary view was distinguished on facts because the processing here went beyond mere lamination or metallization. The text also states that Cenvat credit already taken on inputs cannot be recovered again once it has been utilized for payment of duty on the final products, even if manufacture were assumed not to have occurred. On that basis, the demand and penalties were unsustainable. Case-Laws Central Excise Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271087