https://www.taxtmi.com/caselaws?id=44394 Fibre waste arising from duty-paid waste was held not to amount to manufacture for excise purposes because the process did not produce a distinct or different commodity. The Court applied the principle that excise duty is attracted only when the input and output differ in substance; here, the resultant waste retained almost identical physical and chemical characteristics to the original input waste. On that basis, the process was treated as outside the scope of manufacture under the excise definition, and the Revenue's position was accepted. en-us Tue, 05 Nov 1996 00:00:00 +0530 Sat, 26 Jun 2010 10:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44394 Fibre waste arising from duty-paid waste was held not to amount to manufacture for excise purposes because the process did not produce a distinct or different commodity. The Court applied the principle that excise duty is attracted only when the input and output differ in substance; here, the resultant waste retained almost identical physical and chemical characteristics to the original input waste. On that basis, the process was treated as outside the scope of manufacture under the excise definition, and the Revenue's position was accepted. Case-Laws Central Excise Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44394