https://www.taxtmi.com/caselaws?id=442064 Whether scrubbing impurities from top gas produced during manufacture amounts to 'manufacture' and thus attracts central excise was the central issue. The tribunal applied the established manufacture testemergence of a new commodity with a distinct name, character or useand held that top gas is refuse or by-product analogous to dross and skimmings, not a new manufactured article; mere marketability after impurity removal does not establish manufacture. The department bears the burden to prove transformation into a manufactured product, which was not discharged here, so excise demand was not justified. en-us Tue, 22 Aug 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442064 Whether scrubbing impurities from top gas produced during manufacture amounts to 'manufacture' and thus attracts central excise was the central issue. The tribunal applied the established manufacture testemergence of a new commodity with a distinct name, character or useand held that top gas is refuse or by-product analogous to dross and skimmings, not a new manufactured article; mere marketability after impurity removal does not establish manufacture. The department bears the burden to prove transformation into a manufactured product, which was not discharged here, so excise demand was not justified. Case-Laws Central Excise Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442064