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

 Brief of the Case 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 duty paid base paper. On this paper, the process of printing is carried out by the assessee according to the design and specifications of the customers depending on their requirements. On the paper, logo an...