https://www.taxtmi.com/caselaws?id=364425 Filling mushroom powder into gelatine capsules was treated as manufacture or production because the process created a commercially distinct product through controlled filling, quality checks, polishing, sorting, bottling and packing, supporting deduction under section 80IB. Excise duty payment was also held allowable under section 43B since the liability had crystallized, payment was admitted, and the claim could not be denied merely because of its accounting presentation. By contrast, the allegation of denial of cross-examination failed because no concrete prejudice was shown, so no actionable breach of natural justice was established. en-us Thu, 21 Jun 2018 00:00:00 +0530 Fri, 22 Aug 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364425 Filling mushroom powder into gelatine capsules was treated as manufacture or production because the process created a commercially distinct product through controlled filling, quality checks, polishing, sorting, bottling and packing, supporting deduction under section 80IB. Excise duty payment was also held allowable under section 43B since the liability had crystallized, payment was admitted, and the claim could not be denied merely because of its accounting presentation. By contrast, the allegation of denial of cross-examination failed because no concrete prejudice was shown, so no actionable breach of natural justice was established. Case-Laws Income Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364425