Distinct or Different use in an article after transformation is Manufacture : SC

In  case of  CCE v M/s Fitrite Packers, Hon’ble Supreme Court held that the product could be termed as ‘Manufactured’ only when there is a transformation in the original article and this transformation should bring out a distinctive or different use in the article.

 Facts of the Case

The assessee herein purchased GI paper from the market which is already d

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