https://www.taxtmi.com/caselaws?id=364765 Regeneration of spent platinum catalyst into activated catalyst did not constitute manufacture because it merely restored the existing commodity to usable form without creating a commercially distinct product; the related duty demand was unsustainable. Conversion of metallic platinum into colloidal platinum catalyst constituted manufacture because it produced a product with a different identity, character and use, separately described in the tariff; the related duty demand was sustainable. Penalties were not warranted because the dispute involved a bona fide issue concerning manufacture and excisability. The appeal therefore succeeded partly, with the regenerated-catalyst demand and penalties set aside and the colloidal-catalyst demand maintained. en-us Tue, 31 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364765 Regeneration of spent platinum catalyst into activated catalyst did not constitute manufacture because it merely restored the existing commodity to usable form without creating a commercially distinct product; the related duty demand was unsustainable. Conversion of metallic platinum into colloidal platinum catalyst constituted manufacture because it produced a product with a different identity, character and use, separately described in the tariff; the related duty demand was sustainable. Penalties were not warranted because the dispute involved a bona fide issue concerning manufacture and excisability. The appeal therefore succeeded partly, with the regenerated-catalyst demand and penalties set aside and the colloidal-catalyst demand maintained. Case-Laws Central Excise Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364765