https://www.taxtmi.com/caselaws?id=348015 Mere mixing of pigments with silica powder, treated as a diluent, did not amount to manufacture because it did not bring about a new commodity with a distinct name, character or use, and the demand on that count was set aside. Repacking cover coats from 200 kg bulk packs into 20 kg packs, however, amounted to manufacture on the facts considered, so the demand on that count was sustained. The assessee obtained only partial relief, succeeding on the mixing issue but failing on the repacking issue. en-us Thu, 10 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348015 Mere mixing of pigments with silica powder, treated as a diluent, did not amount to manufacture because it did not bring about a new commodity with a distinct name, character or use, and the demand on that count was set aside. Repacking cover coats from 200 kg bulk packs into 20 kg packs, however, amounted to manufacture on the facts considered, so the demand on that count was sustained. The assessee obtained only partial relief, succeeding on the mixing issue but failing on the repacking issue. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348015