https://www.taxtmi.com/caselaws?id=370941 Purification, distillation and repacking of commercial grade hexane and petroleum ether were treated as manufacture because the processed goods emerged as commercially distinct products with a different name, character or use. The demand was therefore sustained on merits under the settled manufacture test. However, the extended period of limitation was found unsustainable because the department was already aware of the activity and suppression was not established. The demand was confined to the normal period, and recomputation was directed with admissible CENVAT credit on inputs and input services, subject to documentary verification. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370941 Purification, distillation and repacking of commercial grade hexane and petroleum ether were treated as manufacture because the processed goods emerged as commercially distinct products with a different name, character or use. The demand was therefore sustained on merits under the settled manufacture test. However, the extended period of limitation was found unsustainable because the department was already aware of the activity and suppression was not established. The demand was confined to the normal period, and recomputation was directed with admissible CENVAT credit on inputs and input services, subject to documentary verification. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370941