https://www.taxtmi.com/caselaws?id=796543 Dilution of duty-paid styrene butadiene latex with water, addition of preservative, branding and repacking do not constitute manufacture unless the process creates a new article with a distinct name, character or use. Where the input and processed products retain the same chemical characteristics and comparable uses, no fresh central excise duty arises. The Department also cannot adopt a contrary position for later periods where unchallenged Tribunal decisions on the identical process and facts have attained finality, absent any material distinction or new evidence. Accordingly, the excise-duty proceedings were dropped and the prior settled position was maintained. en-us Mon, 03 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796543 Dilution of duty-paid styrene butadiene latex with water, addition of preservative, branding and repacking do not constitute manufacture unless the process creates a new article with a distinct name, character or use. Where the input and processed products retain the same chemical characteristics and comparable uses, no fresh central excise duty arises. The Department also cannot adopt a contrary position for later periods where unchallenged Tribunal decisions on the identical process and facts have attained finality, absent any material distinction or new evidence. Accordingly, the excise-duty proceedings were dropped and the prior settled position was maintained. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796543