M/S. Silver Laminates Pvt. Ltd. vs Commissioner Of Central Excise & ... on 27 April, 2001
iv) Moti Laminates Pvt. Ltd. Vs. C.C.E., Ahmedabad - 2002-TaxindiaOnline-24-SC-CX
'Manufacture' or 'Production' Means bringing out a new commodity which must be useable, moveable, saleable and marketable. The obvious rationale for levying excise duty linking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the commercial community for purposes of buying and selling.