https://www.taxtmi.com/caselaws?id=43993 The case involved determining whether the distillation and recrystallization processes conducted by the respondent constituted 'manufacture' under the Central Excise Act, 1944. The Collector (Appeals) held that the processes amounted to manufacture as they resulted in the emergence of a new commodity, making the respondent liable for excise duty. The Customs, Excise and Gold (Control) Appellate Tribunal had conflicting opinions on the matter, prompting a remittal for a fresh opinion from the third Member to ascertain if the processes indeed constituted manufacture. en-us Thu, 30 Mar 1995 00:00:00 +0530 Mon, 07 Sep 2015 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43993 The case involved determining whether the distillation and recrystallization processes conducted by the respondent constituted 'manufacture' under the Central Excise Act, 1944. The Collector (Appeals) held that the processes amounted to manufacture as they resulted in the emergence of a new commodity, making the respondent liable for excise duty. The Customs, Excise and Gold (Control) Appellate Tribunal had conflicting opinions on the matter, prompting a remittal for a fresh opinion from the third Member to ascertain if the processes indeed constituted manufacture. Case-Laws Central Excise Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43993