https://www.taxtmi.com/caselaws?id=33324 Recovered mercury from dismantled mercury cells became a distinct marketable product when removed from the electrolytic process, packed and marked for clearance. Repacking and treatment rendering the product marketable fell within manufacture under Chapter Note 10 to Chapter 28, making the mercury excisable. Rule 57F(18) applied because the waste arose during processing of Modvat-credit inputs. Incomplete disclosure of credit-bearing and non-credit mercury inventory justified invoking the extended limitation period. Duty, interest, penalty and confiscation of unaccounted mercury were consequently sustained. en-us Fri, 08 Aug 2008 00:00:00 +0530 Mon, 04 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33324 Recovered mercury from dismantled mercury cells became a distinct marketable product when removed from the electrolytic process, packed and marked for clearance. Repacking and treatment rendering the product marketable fell within manufacture under Chapter Note 10 to Chapter 28, making the mercury excisable. Rule 57F(18) applied because the waste arose during processing of Modvat-credit inputs. Incomplete disclosure of credit-bearing and non-credit mercury inventory justified invoking the extended limitation period. Duty, interest, penalty and confiscation of unaccounted mercury were consequently sustained. Case-Laws Central Excise Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33324