https://www.taxtmi.com/caselaws?id=51150 For excise purposes, diluting and preparing chelate solution was not manufacture because it did not bring into existence a new commercially distinct product; the solution was also not marketable, given its short shelf life and absence of sale in the market. Re-coating of anodes likewise did not amount to manufacture, so the related charges could not be added to assessable value. The extended period of limitation was unavailable because the department had prior knowledge of the facts. Revenue's challenge failed on both issues and the assessee obtained relief. en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51150 For excise purposes, diluting and preparing chelate solution was not manufacture because it did not bring into existence a new commercially distinct product; the solution was also not marketable, given its short shelf life and absence of sale in the market. Re-coating of anodes likewise did not amount to manufacture, so the related charges could not be added to assessable value. The extended period of limitation was unavailable because the department had prior knowledge of the facts. Revenue's challenge failed on both issues and the assessee obtained relief. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51150