https://www.taxtmi.com/caselaws?id=757694 Printing a supplier's name on jumbo bags and repacking them did not amount to manufacture because the goods remained jumbo bags and were still marketable in the same form. The activity failed the test of transformation into a new product or an incidental or ancillary process leading to manufacture, so the excise demand on that issue was upheld against the assessee. However, the extended period of limitation could not be invoked because the department had prior audit knowledge of the credit availment and the record did not show wilful suppression, intent to evade duty, or other culpable conduct. The demand was therefore confined to the normal period, and relief followed on limitation. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757694 Printing a supplier's name on jumbo bags and repacking them did not amount to manufacture because the goods remained jumbo bags and were still marketable in the same form. The activity failed the test of transformation into a new product or an incidental or ancillary process leading to manufacture, so the excise demand on that issue was upheld against the assessee. However, the extended period of limitation could not be invoked because the department had prior audit knowledge of the credit availment and the record did not show wilful suppression, intent to evade duty, or other culpable conduct. The demand was therefore confined to the normal period, and relief followed on limitation. Case-Laws Central Excise Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757694