https://www.taxtmi.com/caselaws?id=332165 Conversion of blanks into goods with the essential character of complete or finished articles is treated as manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, 1985, making such goods liable to central excise duty, subject to admissible deductions. On limitation, the extended period cannot be invoked where the assessee had a bona fide belief, supported by an earlier Tribunal view on the same process and materials, that the goods were not excisable. The demand was therefore sustained only for the timely period and disallowed for the extended-period notice. en-us Tue, 30 Aug 2016 00:00:00 +0530 Tue, 22 Aug 2017 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332165 Conversion of blanks into goods with the essential character of complete or finished articles is treated as manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, 1985, making such goods liable to central excise duty, subject to admissible deductions. On limitation, the extended period cannot be invoked where the assessee had a bona fide belief, supported by an earlier Tribunal view on the same process and materials, that the goods were not excisable. The demand was therefore sustained only for the timely period and disallowed for the extended-period notice. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332165