https://www.taxtmi.com/caselaws?id=51215 Baling purchased loose ferrous scrap into compact bales is assessed as manufacture by asking whether the process results in a new, distinct and commercially identifiable product; the tribunal rejected a test based only on sorting, processing, stuffing, baling, or continued placement under the same chapter heading. It also stated that approved registration and classification cannot be collaterally disturbed without the prescribed review route, and that Modvat credit already availed and utilised before any alleged loss of dutiable character is not reversible. On that basis, the adverse denial of credit and demand consequences were found unsustainable. en-us Tue, 16 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51215 Baling purchased loose ferrous scrap into compact bales is assessed as manufacture by asking whether the process results in a new, distinct and commercially identifiable product; the tribunal rejected a test based only on sorting, processing, stuffing, baling, or continued placement under the same chapter heading. It also stated that approved registration and classification cannot be collaterally disturbed without the prescribed review route, and that Modvat credit already availed and utilised before any alleged loss of dutiable character is not reversible. On that basis, the adverse denial of credit and demand consequences were found unsustainable. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51215