https://www.taxtmi.com/caselaws?id=49874 Conversion of plastic granules into moulding powder was treated as manufacture because it produced a distinct, marketable product with separate commercial identity, so duty could not be denied on that basis. Non-disclosure of the pulverisation activity and powder production was treated as suppression of material facts, justifying invocation of the extended limitation period; penalty and interest were left to be reworked with the duty. Classification of other goods had to be reconsidered on the commercial parlance test because their nature, use and trade understanding were not adequately established. MODVAT credit and all consequential duty liabilities were remanded for fresh adjudication along with classification. en-us Tue, 18 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49874 Conversion of plastic granules into moulding powder was treated as manufacture because it produced a distinct, marketable product with separate commercial identity, so duty could not be denied on that basis. Non-disclosure of the pulverisation activity and powder production was treated as suppression of material facts, justifying invocation of the extended limitation period; penalty and interest were left to be reworked with the duty. Classification of other goods had to be reconsidered on the commercial parlance test because their nature, use and trade understanding were not adequately established. MODVAT credit and all consequential duty liabilities were remanded for fresh adjudication along with classification. Case-Laws Central Excise Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49874