https://www.taxtmi.com/caselaws?id=42401 Manufacture for exemption purposes means the emergence of a new and distinct excisable article with its own character and use. Applying that test, radios assembled in the petitioner's industrial unit were treated as manufactured there, even though panels supplied from another unit were used in the process. The fact that one component was produced elsewhere did not mean the finished radios were manufactured in two units. Because the notification required manufacture in the petitioner's unit, that condition was satisfied and the exemption applied; the contrary show cause notice and rejection of exemption were quashed. en-us Thu, 09 Feb 1984 00:00:00 +0530 Fri, 11 Jun 2010 10:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42401 Manufacture for exemption purposes means the emergence of a new and distinct excisable article with its own character and use. Applying that test, radios assembled in the petitioner's industrial unit were treated as manufactured there, even though panels supplied from another unit were used in the process. The fact that one component was produced elsewhere did not mean the finished radios were manufactured in two units. Because the notification required manufacture in the petitioner's unit, that condition was satisfied and the exemption applied; the contrary show cause notice and rejection of exemption were quashed. Case-Laws Central Excise Thu, 09 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42401