https://www.taxtmi.com/caselaws?id=787259 Whether finished automotive cylinder heads qualify as manufactured wholly from indigenous raw material depends on the status of the immediate input: where castings and processed ingots are domestically produced and machining scrap arises as a technological necessity or by product not traceable as separate input, the finished goods may be treated as manufactured from indigenous raw material for exemption purposes; separately, invocation of the extended limitation requires affirmative proof of fraud, collusion, wilful misstatement, suppression with intent or contravention to evade duty, and cannot be presumed from audit discovery or bona fide interpretative differences by an assessee operating under self assessment, with the practical effect that exemption benefit may be allowed and extended limitation resisted on such facts. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787259 Whether finished automotive cylinder heads qualify as manufactured wholly from indigenous raw material depends on the status of the immediate input: where castings and processed ingots are domestically produced and machining scrap arises as a technological necessity or by product not traceable as separate input, the finished goods may be treated as manufactured from indigenous raw material for exemption purposes; separately, invocation of the extended limitation requires affirmative proof of fraud, collusion, wilful misstatement, suppression with intent or contravention to evade duty, and cannot be presumed from audit discovery or bona fide interpretative differences by an assessee operating under self assessment, with the practical effect that exemption benefit may be allowed and extended limitation resisted on such facts. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787259