https://www.taxtmi.com/caselaws?id=47076 Cutting, slitting and spooling typewriter/telex ribbon jumbo rolls into standard-size ribbons was held to amount to manufacture because the processed goods emerged with a distinct commercial identity, character and use, separate from the input rolls. The Court also upheld invocation of the extended limitation period, finding suppression of material facts and non-disclosure of the manufacturing activity with intent to evade duty. On that basis, the excise demand survived and the assessee's challenge failed. en-us Tue, 23 Nov 2004 00:00:00 +0530 Tue, 23 Sep 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47076 Cutting, slitting and spooling typewriter/telex ribbon jumbo rolls into standard-size ribbons was held to amount to manufacture because the processed goods emerged with a distinct commercial identity, character and use, separate from the input rolls. The Court also upheld invocation of the extended limitation period, finding suppression of material facts and non-disclosure of the manufacturing activity with intent to evade duty. On that basis, the excise demand survived and the assessee's challenge failed. Case-Laws Central Excise Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47076