https://www.taxtmi.com/caselaws?id=51169 Repacking mould release preparation from bulk into small aerosol cans with added propellant gas did not amount to manufacture because the process only changed the mode of application and use. Mere value addition or packing into consumer-sized containers was insufficient in the absence of a deeming provision. The activity did not produce a new and distinct commodity with a different name, character or use, and the reasoning applied the principle that a process is not manufacture unless the market-recognised product changes in substance. The finding that manufacture had occurred was set aside and the assessee succeeded. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51169 Repacking mould release preparation from bulk into small aerosol cans with added propellant gas did not amount to manufacture because the process only changed the mode of application and use. Mere value addition or packing into consumer-sized containers was insufficient in the absence of a deeming provision. The activity did not produce a new and distinct commodity with a different name, character or use, and the reasoning applied the principle that a process is not manufacture unless the market-recognised product changes in substance. The finding that manufacture had occurred was set aside and the assessee succeeded. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51169