https://www.taxtmi.com/caselaws?id=789601 Conversion of waste PET bottles into PET flakes was held not to amount to manufacture under section 2(f) of the Central Excise Act, 1944. Applying the settled test, the process must result in a new and different article with a distinct name, character, or use; mere sorting, crushing, washing, rinsing, drying, and packing, where the essential identity of the goods remains unchanged, is insufficient. On the stated facts, the end product continued to be PET flakes and no new commercial commodity emerged. Excise duty was therefore not leviable, and internet-based material was rejected as an unsuitable basis for determining chemical change. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789601 Conversion of waste PET bottles into PET flakes was held not to amount to manufacture under section 2(f) of the Central Excise Act, 1944. Applying the settled test, the process must result in a new and different article with a distinct name, character, or use; mere sorting, crushing, washing, rinsing, drying, and packing, where the essential identity of the goods remains unchanged, is insufficient. On the stated facts, the end product continued to be PET flakes and no new commercial commodity emerged. Excise duty was therefore not leviable, and internet-based material was rejected as an unsuitable basis for determining chemical change. Case-Laws Central Excise Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789601