1995 3 SCR 84 The Judgment of the Court was delivered by P. JEEVAN REDDY, J. In this appeal preferred by the Collector, Central Excise, Bombay under Section 35 L of the Central Excise Act, 1944 hereinafter referred to as the Act , the question is whether the distillation and recrystallisation carried out by the respondent amounts to manufacture?
Inasmuch as a new companymodity known to the market emerges as a result of such processes, he held, they are liable to excise duty.
The Assistant Collector agreed with the respondent but his order was revised by the Collector Appeals who held that the processes undertaken by the respondent do amount to manufacture.
