https://www.taxtmi.com/caselaws?id=51140 Processing yarn into sewing thread was treated as manufacture because dyeing, steaming, washing, finishing, rewinding, waxing and packing produced a distinct commercial commodity known in the market as sewing thread, separate from the input yarn and dutiable under the tariff. The fact that duty may already have been borne on the input was held irrelevant to the manufacture test. Valuation, however, was required to be recomputed on a cum-duty basis, with Modvat credit and penalty also sent back for fresh consideration in light of the revised duty position. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51140 Processing yarn into sewing thread was treated as manufacture because dyeing, steaming, washing, finishing, rewinding, waxing and packing produced a distinct commercial commodity known in the market as sewing thread, separate from the input yarn and dutiable under the tariff. The fact that duty may already have been borne on the input was held irrelevant to the manufacture test. Valuation, however, was required to be recomputed on a cum-duty basis, with Modvat credit and penalty also sent back for fresh consideration in light of the revised duty position. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51140