Re-assembling old capacitors not manufacturing for excise duty

The Appellate Tribunal CESTAT, Mumbai, held that re-assembling old capacitors/control panels does not constitute manufacturing for excise duty purposes. The appeal by the Revenue was rejected, affirming that the activity does not attract excise duty liability.

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The Appellate Tribunal CESTAT, Mumbai, ruled that re-assembling or re-making old capacitors/control panels after dismantling does not amount to manufacturing and is not liable to excise duty. The decision was based on a case law involving used laser toner cartridges. The appeal filed by the Revenue was dismissed.

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