Hardev Singh vs Indore on 23 July, 2018
"(i) Hon‟ble Supreme Court in the case of Collectorate, Central
Excise Mumbai vs. S.D. Chemicals Private Limited reported in 1995
(2) SCC 336 at para 12 page 342 held that the definition of the
expression „manufacture‟ ... is not confined to the natural meaning
of the expression „manufacture‟ but is an expansive definition. It
was also held that one of the main tests ... is whether on account of
processes employed or applied by the assessee, the commodity so
obtained is no longer regarded as the original commodity but is,
instead, recognised as a distinct and new article that has emerged
as a result of the processes.