Paddy to rice conversion isn't "manufacture" per Section 2(f) of the Central Excise Act, 1944; de-husking doesn't qualify. https://www.taxtmi.com/highlights?id=32109 De-husking - Whether the conversion of paddy into rice amounts to manufacture u/s 2(f) of CE Act, 1944 - The test of manufacture has been failed as the goods are not manufactured goods - AT en-us Thu, 17 Nov 2016 13:24:14 +0530 Thu, 17 Nov 2016 13:28:55 +0530 TaxTMI RSS Generator Paddy to rice conversion isn't "manufacture" per Section 2(f) of the Central Excise Act, 1944; de-husking doesn't qualify. https://www.taxtmi.com/highlights?id=32109 De-husking - Whether the conversion of paddy into rice amounts to manufacture u/s 2(f) of CE Act, 1944 - The test of manufacture has been failed as the goods are not manufactured goods - AT Highlights Central Excise Thu, 17 Nov 2016 13:24:14 +0530 https://www.taxtmi.com/highlights?id=32109