https://www.taxtmi.com/caselaws?id=350026 Conversion of unrefined lead ingots into refined lead ingots and then lead alloy ingots was treated as manufacture because the process removed impurities, produced a commercially distinct product, and yielded goods with a separate name, character and use. The same recognition supported eligibility under Customs Notification No. 96/2009-Cus., and inconsistent treatment of similarly placed units, including the Gandhidham unit, was held discriminatory under Article 14. Duty demand based on Cenvat credit utilisation was not sustainable on the facts, and the job worker was entitled to the benefit of Notification No. 214/86-CE where the principal manufacturer had filed the required undertaking. en-us Tue, 17 Oct 2017 00:00:00 +0530 Fri, 06 Nov 2020 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350026 Conversion of unrefined lead ingots into refined lead ingots and then lead alloy ingots was treated as manufacture because the process removed impurities, produced a commercially distinct product, and yielded goods with a separate name, character and use. The same recognition supported eligibility under Customs Notification No. 96/2009-Cus., and inconsistent treatment of similarly placed units, including the Gandhidham unit, was held discriminatory under Article 14. Duty demand based on Cenvat credit utilisation was not sustainable on the facts, and the job worker was entitled to the benefit of Notification No. 214/86-CE where the principal manufacturer had filed the required undertaking. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350026