https://www.taxtmi.com/highlights?id=46545 Process amounting to manufacture or not - diluting of raw material namely, “STYROFAN D 623” and “APCOTEX TSN 100” with water - characteristics, chemical composition, use etc. continued to remain same even after addition of water though there could be some change in the quality and the efficiency in use of the product but that cannot be the sole criteria for considering dilution as a process of ‘manufacture’. en-us Thu, 16 May 2019 08:02:06 +0530 Thu, 16 May 2019 08:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46545 Process amounting to manufacture or not - diluting of raw material namely, “STYROFAN D 623” and “APCOTEX TSN 100” with water - characteristics, chemical composition, use etc. continued to remain same even after addition of water though there could be some change in the quality and the efficiency in use of the product but that cannot be the sole criteria for considering dilution as a process of ‘manufacture’. Highlights Central Excise Thu, 16 May 2019 08:02:06 +0530 https://www.taxtmi.com/highlights?id=46545