https://www.taxtmi.com/caselaws?id=76811 The Tribunal ruled in favor of Xerox India Pvt. Ltd. by vacating the demand of duty on the manufacture of photocopiers, as the assembly of components into complete machines did not constitute manufacturing under the Central Excise Act. Consequently, the personal penalties imposed on the executives were also set aside since no manufacturing activity took place. The interpretation of "manufacture" under the Act was crucial in determining the outcome, with the Tribunal emphasizing that the assembly of components into photocopiers at customers' premises did not warrant duty imposition. en-us Mon, 09 Nov 2009 00:00:00 +0530 Thu, 23 Sep 2010 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76811 The Tribunal ruled in favor of Xerox India Pvt. Ltd. by vacating the demand of duty on the manufacture of photocopiers, as the assembly of components into complete machines did not constitute manufacturing under the Central Excise Act. Consequently, the personal penalties imposed on the executives were also set aside since no manufacturing activity took place. The interpretation of "manufacture" under the Act was crucial in determining the outcome, with the Tribunal emphasizing that the assembly of components into photocopiers at customers' premises did not warrant duty imposition. Case-Laws Central Excise Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76811