https://www.taxtmi.com/caselaws?id=42817 Processing duty-paid kraft paper by coating, impregnating or lamination into bituminised waterproof packing paper, polythene-lined kraft packing paper, waxed kraft packing paper and similar products was treated as manufacture because the process produced commercially distinct goods different from ordinary kraft paper. The fact that the base material had already been purchased in the market did not exclude excise liability once manufacture was established. The Court also rejected the need for additional evidence of market identity after the transformation was shown. The resultant products were therefore regarded as excisable under Item 17(2), and the departmental assessment of excise duty was restored. en-us Tue, 18 Dec 1990 00:00:00 +0530 Wed, 25 May 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42817 Processing duty-paid kraft paper by coating, impregnating or lamination into bituminised waterproof packing paper, polythene-lined kraft packing paper, waxed kraft packing paper and similar products was treated as manufacture because the process produced commercially distinct goods different from ordinary kraft paper. The fact that the base material had already been purchased in the market did not exclude excise liability once manufacture was established. The Court also rejected the need for additional evidence of market identity after the transformation was shown. The resultant products were therefore regarded as excisable under Item 17(2), and the departmental assessment of excise duty was restored. Case-Laws Central Excise Tue, 18 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42817