https://www.taxtmi.com/caselaws?id=74799 Repair of old and damaged transformers did not amount to manufacture because the work merely involved replacement of transformer oil, H.T. leg coils and minor parts, without creating a new article with a distinct identity or reconstituting the essential machinery. Duty could, however, apply to the value of spare parts manufactured in the factory and used in the repairs, but not to bought-out parts or labour charges. The exemption for goods manufactured for captive use was also overlooked in the assessment. Excise duty was therefore not leviable on the repaired transformers as such. en-us Mon, 22 May 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74799 Repair of old and damaged transformers did not amount to manufacture because the work merely involved replacement of transformer oil, H.T. leg coils and minor parts, without creating a new article with a distinct identity or reconstituting the essential machinery. Duty could, however, apply to the value of spare parts manufactured in the factory and used in the repairs, but not to bought-out parts or labour charges. The exemption for goods manufactured for captive use was also overlooked in the assessment. Excise duty was therefore not leviable on the repaired transformers as such. Case-Laws Central Excise Mon, 22 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74799