2004 (2) TMI 623

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..... n, Member (T)]. After hearing both sides, and considering that the issue involved in this case is eligibility of Modvat credit denied on Acids received in bulk in tankers by the appellants which was thereafter purified, filtered and then packed in carboys and returned for export. The only ground on which credit is being denied is that activity of purification, filtration and packing in carbo .....

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..... did not result in a new commodity, commercially understood by the persons dealing with them. It is well settled law that even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerges due to operation conducted and that the nature of technology used is not relevant [see Laminated Packagings Ltd. - 1990 (49) E.L.T. 326 and Indian Alu .....

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