https://www.taxtmi.com/caselaws?id=54135 The Supreme Court held that the process of converting lead ingots into anodes amounted to manufacture and the product was marketable. The Court remanded the matter to the Tribunal for further consideration on the applicability of the extended period of limitation. The Tribunal found that the appellants were not the manufacturers of the goods in question and were not liable to pay duty. The demand for duty was set aside, and the penalty imposed was vacated, resulting in a favorable outcome for the appellants. en-us Tue, 07 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54135 The Supreme Court held that the process of converting lead ingots into anodes amounted to manufacture and the product was marketable. The Court remanded the matter to the Tribunal for further consideration on the applicability of the extended period of limitation. The Tribunal found that the appellants were not the manufacturers of the goods in question and were not liable to pay duty. The demand for duty was set aside, and the penalty imposed was vacated, resulting in a favorable outcome for the appellants. Case-Laws Central Excise Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54135