https://www.taxtmi.com/caselaws?id=795555 Converting polythene rolls through printing, shaping, cutting, sealing and packing into marketable polythene bags constitutes manufacture under the distinct name, character and use test. Customer-supplied inputs, customer logos on finished bags, and return of waste or scrap do not alter the manufacturing character of the process; the bags are therefore liable to central excise duty upon clearance. Filing ST-3 returns and paying service tax on conversion charges does not disclose or discharge the separate excise liability. Where duty was not paid on bags cleared to manufacturers of exempt final products, the omission was treated as suppression, supporting invocation of the extended limitation period. en-us Mon, 29 Jun 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795555 Converting polythene rolls through printing, shaping, cutting, sealing and packing into marketable polythene bags constitutes manufacture under the distinct name, character and use test. Customer-supplied inputs, customer logos on finished bags, and return of waste or scrap do not alter the manufacturing character of the process; the bags are therefore liable to central excise duty upon clearance. Filing ST-3 returns and paying service tax on conversion charges does not disclose or discharge the separate excise liability. Where duty was not paid on bags cleared to manufacturers of exempt final products, the omission was treated as suppression, supporting invocation of the extended limitation period. Case-Laws Central Excise Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795555