https://www.taxtmi.com/caselaws?id=41621 Manufacture under central excise requires emergence of a commercially distinct article with a different name, character or use, so pigment slurry made by mixing pigment powder with solvent and used captively in leather manufacture was not excisable. Nitrocellulose lacquer was treated as a distinct manufactured product and therefore dutiable, but the exemption under Notification No. 80/80 applied because only lacquer clearances were relevant for the prescribed value limit and the value of finished leather could not be clubbed. Retrospective validation of the amended excise rules was upheld, and the writ was not barred by alternative remedy where constitutional validity was in issue and duty had been paid under protest. en-us Tue, 30 Jul 1985 00:00:00 +0530 Fri, 04 Jun 2010 18:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41621 Manufacture under central excise requires emergence of a commercially distinct article with a different name, character or use, so pigment slurry made by mixing pigment powder with solvent and used captively in leather manufacture was not excisable. Nitrocellulose lacquer was treated as a distinct manufactured product and therefore dutiable, but the exemption under Notification No. 80/80 applied because only lacquer clearances were relevant for the prescribed value limit and the value of finished leather could not be clubbed. Retrospective validation of the amended excise rules was upheld, and the writ was not barred by alternative remedy where constitutional validity was in issue and duty had been paid under protest. Case-Laws Central Excise Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41621