If a new & distinct commodity known to Market is produced, the process amounts to manufacture

New India Engineering Works Vs Principal Commissioner, CGST & CE (CESTAT Delhi) The submission of the appellant that non-manufactured goods were wrongly considered as dutiable goods and duty was confirmed thereon has been examined. We find that during the entire period the value of the goods which were traded and the value of goods, which were manufactured were taken separately and were indicated in the Annexure to the SCN and duty was demanded only on the value of the manufactured goods. Learned Chartered Accountant submits that since the processes undertaken by the appellant involved are...