https://www.taxtmi.com/caselaws?id=785926 Whether subjecting plain rava/suji to single or double roasting constitutes 'manufacture' under the definition applicable to excise was contested; the process merely reduces moisture without producing a new commodity or altering physical character, use or marketability. The tribunal found that repeated roasting does not transform the product into a distinct article and therefore does not amount to manufacture, rejecting the revenue finding to the contrary. Consequentially, roasted rava/suji is not leviable to central excise as a manufactured food preparation and the impugned demand was set aside with relief to the appellant. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 13:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785926 Whether subjecting plain rava/suji to single or double roasting constitutes 'manufacture' under the definition applicable to excise was contested; the process merely reduces moisture without producing a new commodity or altering physical character, use or marketability. The tribunal found that repeated roasting does not transform the product into a distinct article and therefore does not amount to manufacture, rejecting the revenue finding to the contrary. Consequentially, roasted rava/suji is not leviable to central excise as a manufactured food preparation and the impugned demand was set aside with relief to the appellant. Case-Laws Central Excise Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785926