https://www.taxtmi.com/caselaws?id=52986 The Tribunal concluded that the process of sterilization on disposable syringes and needles does not amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944. It was determined that sterilization does not result in a new, distinct product emerging and does not lead to substantial value addition to deny the benefit of a specific notification. The Tribunal upheld duty liability but allowed the Modvat credit claim, remanding the case for further examination of the credit claims while rejecting the classification of sterilization as manufacture. en-us Fri, 18 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52986 The Tribunal concluded that the process of sterilization on disposable syringes and needles does not amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944. It was determined that sterilization does not result in a new, distinct product emerging and does not lead to substantial value addition to deny the benefit of a specific notification. The Tribunal upheld duty liability but allowed the Modvat credit claim, remanding the case for further examination of the credit claims while rejecting the classification of sterilization as manufacture. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52986