https://www.taxtmi.com/caselaws?id=42506 Processing timber logs into veneer on a job-work basis is not manufacture for central excise unless a new and distinct commodity with a different name, character and use emerges. On that test, the veneer activity fell outside Section 2(f) of the Central Excise Act, so Notification No. 119/75-C.E. was available and the duty levy was unsustainable. Where entitlement on merits was established in writ proceedings, the availability of an alternative remedy did not bar relief, and duty collected during the dispute was liable to be refunded. en-us Wed, 27 Apr 1988 00:00:00 +0530 Fri, 11 Jun 2010 16:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42506 Processing timber logs into veneer on a job-work basis is not manufacture for central excise unless a new and distinct commodity with a different name, character and use emerges. On that test, the veneer activity fell outside Section 2(f) of the Central Excise Act, so Notification No. 119/75-C.E. was available and the duty levy was unsustainable. Where entitlement on merits was established in writ proceedings, the availability of an alternative remedy did not bar relief, and duty collected during the dispute was liable to be refunded. Case-Laws Central Excise Wed, 27 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42506