https://www.taxtmi.com/caselaws?id=52407 Re-processing of defective bulk drugs returned by customers constituted manufacture because drying, milling, blending, testing, repacking, relabelling, new lot numbering, expiry dating and chemical treatment rendered the goods marketable again, and Note 11 to Chapter 29 treats such treatment as manufacture. The demand was not time-barred because the D-3 declarations disclosed only testing, while the actual extent of re-processing was not fully revealed, supporting invocation of the extended period. Modvat credit on duty-paid bulk drugs was admissible if duty-paying documents were produced to the satisfaction of the adjudicating authority; penalty and interest were therefore set aside for fresh consideration. en-us Wed, 19 Nov 2003 00:00:00 +0530 Tue, 02 Jul 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52407 Re-processing of defective bulk drugs returned by customers constituted manufacture because drying, milling, blending, testing, repacking, relabelling, new lot numbering, expiry dating and chemical treatment rendered the goods marketable again, and Note 11 to Chapter 29 treats such treatment as manufacture. The demand was not time-barred because the D-3 declarations disclosed only testing, while the actual extent of re-processing was not fully revealed, supporting invocation of the extended period. Modvat credit on duty-paid bulk drugs was admissible if duty-paying documents were produced to the satisfaction of the adjudicating authority; penalty and interest were therefore set aside for fresh consideration. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52407