https://www.taxtmi.com/caselaws?id=791164 Conversion of mineral sands into concentrates was treated as manufacture under Note 4 of Chapter 26 read with Section 2(f) of the Central Excise Act, 1944, making the resultant goods dutiable. Procedural non-compliance was held not to defeat duty-free clearance benefits for 100% EOUs where the assessee acted under a bona fide belief and the underlying receipt of goods was not disproved on a technical objection. Exclusion of 'as such' clearances from turnover was allowed where the department failed to establish, through proper verification, that the removals were processed goods. The extended period of limitation was held unavailable in an interpretational dispute absent suppression with intent to evade duty. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791164 Conversion of mineral sands into concentrates was treated as manufacture under Note 4 of Chapter 26 read with Section 2(f) of the Central Excise Act, 1944, making the resultant goods dutiable. Procedural non-compliance was held not to defeat duty-free clearance benefits for 100% EOUs where the assessee acted under a bona fide belief and the underlying receipt of goods was not disproved on a technical objection. Exclusion of 'as such' clearances from turnover was allowed where the department failed to establish, through proper verification, that the removals were processed goods. The extended period of limitation was held unavailable in an interpretational dispute absent suppression with intent to evade duty. Case-Laws Central Excise Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791164