Re-Crystallisation & Distillation not Manufacturing under Central Excise Act

Ganga Rasayanie Vs Commissioner of Central Excise (CESTAT Kolkata) Introduction: In a significant judgment passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, the processes of re-crystallisation and distillation were deemed not to constitute ‘manufacture’ under the Central Excise Act. The case, Ganga Rasayanie vs Commissioner of Central Excise, revolved around whether these processes undertaken by Ganga Rasayanie, a firm involved in processing various petrochemical products, constituted ‘manufacture’ under the Excise Act. Analysis: The tr...