https://www.taxtmi.com/caselaws?id=52822 The Tribunal concluded that the process of mixing vitamins to produce an inter-mixture amounts to manufacture under Note 11 to Chapter 29, rendering the product marketable as a new commercial entity. The extended period of limitation was applicable due to the appellants' failure to declare the manufacturing process, but not beyond May 1999. The appellants were allowed to claim Modvat credit for the duty paid on inputs, and the matter was remanded to the jurisdictional authority for redetermination of the duty payable and reconsideration of the penalty. en-us Wed, 05 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52822 The Tribunal concluded that the process of mixing vitamins to produce an inter-mixture amounts to manufacture under Note 11 to Chapter 29, rendering the product marketable as a new commercial entity. The extended period of limitation was applicable due to the appellants' failure to declare the manufacturing process, but not beyond May 1999. The appellants were allowed to claim Modvat credit for the duty paid on inputs, and the matter was remanded to the jurisdictional authority for redetermination of the duty payable and reconsideration of the penalty. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52822