https://www.taxtmi.com/caselaws?id=789226 Manual washing and segregation of off-grade high carbon ferro chrome from ferro-chrome slag was held not to amount to manufacture because the process merely removed extraneous material without bringing into existence a new product with a distinct name, character or use. Applying earlier Tribunal principles on removal of foreign matter and gangue from ores, the activity was treated as simple separation rather than commercial transformation, so central excise duty was not leviable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789226 Manual washing and segregation of off-grade high carbon ferro chrome from ferro-chrome slag was held not to amount to manufacture because the process merely removed extraneous material without bringing into existence a new product with a distinct name, character or use. Applying earlier Tribunal principles on removal of foreign matter and gangue from ores, the activity was treated as simple separation rather than commercial transformation, so central excise duty was not leviable. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789226