https://www.taxtmi.com/caselaws?id=48856 Re-engraving or re-processing of used gravure printing cylinders and rollers was treated as non-manufacture where the work did not create a new commercially distinct article. The first conversion of MS blanks into gravure cylinders was accepted as manufacture, but that concession was confined to initial conversion and did not extend to subsequent re-engraving of the same cylinder. Where the process merely redesigns an already existing cylinder for reuse, without emergence of a new product with a separate commercial identity, the manufacture test under the Central Excise Act is not met; the demand, confiscation and penalties were therefore not sustainable. en-us Mon, 23 Oct 2000 00:00:00 +0530 Fri, 06 Aug 2010 18:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48856 Re-engraving or re-processing of used gravure printing cylinders and rollers was treated as non-manufacture where the work did not create a new commercially distinct article. The first conversion of MS blanks into gravure cylinders was accepted as manufacture, but that concession was confined to initial conversion and did not extend to subsequent re-engraving of the same cylinder. Where the process merely redesigns an already existing cylinder for reuse, without emergence of a new product with a separate commercial identity, the manufacture test under the Central Excise Act is not met; the demand, confiscation and penalties were therefore not sustainable. Case-Laws Central Excise Mon, 23 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48856