https://www.taxtmi.com/caselaws?id=787187 Processes that transform inputs into a different, commercially usable and marketable product constitute "manufacture" for excise purposes; accordingly the assessee's purification and alloying processes qualify as manufacture and attract applicable exemption notifications, with entitlement to Notification No. 214/86-CE or alternatively Notification No. 56/2002-CE. Administrative inconsistency cannot be used to deny exemptions where identical processes elsewhere were recognised as manufacture. Because the legal characterisation favoured the assessee and earlier orders remained binding, demands and consequential penalties were set aside and the appeal by revenue dismissed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787187 Processes that transform inputs into a different, commercially usable and marketable product constitute "manufacture" for excise purposes; accordingly the assessee's purification and alloying processes qualify as manufacture and attract applicable exemption notifications, with entitlement to Notification No. 214/86-CE or alternatively Notification No. 56/2002-CE. Administrative inconsistency cannot be used to deny exemptions where identical processes elsewhere were recognised as manufacture. Because the legal characterisation favoured the assessee and earlier orders remained binding, demands and consequential penalties were set aside and the appeal by revenue dismissed. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787187