https://www.taxtmi.com/caselaws?id=41052 Processing duty-paid printing and writing paper into teleprinter rolls was treated as manufacture because the operation produced a commercially distinct article with a different name, character and use; teleprinter rolls were therefore classifiable under Tariff Item 17(2) and excise duty applied. For Rule 56A credit, the duty-paid material had to be used as a qualifying component in the finished excisable goods. Credit was denied because tissue paper had first been converted into carbon paper, which was not shown to be an essential ingredient of teleprinter rolls and was too remote from the finished product to satisfy the rule. en-us Mon, 17 Nov 1980 00:00:00 +0530 Fri, 19 Jun 2020 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41052 Processing duty-paid printing and writing paper into teleprinter rolls was treated as manufacture because the operation produced a commercially distinct article with a different name, character and use; teleprinter rolls were therefore classifiable under Tariff Item 17(2) and excise duty applied. For Rule 56A credit, the duty-paid material had to be used as a qualifying component in the finished excisable goods. Credit was denied because tissue paper had first been converted into carbon paper, which was not shown to be an essential ingredient of teleprinter rolls and was too remote from the finished product to satisfy the rule. Case-Laws Central Excise Mon, 17 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41052