https://www.taxtmi.com/caselaws?id=50982 Waste, scrap and parings generated from duty-paid paper and paper board during manufacture of match boxes were held not to be excisable goods because no new and distinct product emerged in name, character or use. The process did not amount to manufacture, as mere cutting, labour or manipulation of an existing material does not create a distinct marketable substance. Since the inputs were already duty paid and the residue was less valuable than the original material, a further levy would amount to double taxation of the same product. The demand, penalty and interest were therefore set aside. en-us Wed, 28 Nov 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50982 Waste, scrap and parings generated from duty-paid paper and paper board during manufacture of match boxes were held not to be excisable goods because no new and distinct product emerged in name, character or use. The process did not amount to manufacture, as mere cutting, labour or manipulation of an existing material does not create a distinct marketable substance. Since the inputs were already duty paid and the residue was less valuable than the original material, a further levy would amount to double taxation of the same product. The demand, penalty and interest were therefore set aside. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50982