https://www.taxtmi.com/caselaws?id=81379 Re-assembly of dismantled tea chests from plywood panels does not amount to manufacture under Section 2(f) of the Central Excises & Salt Act, 1944 unless the process brings into existence a new and different article with a distinctive name, character or use. The work was treated as re-assembly or repair/reconditioning of the same class of goods, even where worn-out parts were replaced and the work was done through job workers. As no manufacture occurred, the place of performance was immaterial and the excise demand and penalty could not be sustained. en-us Fri, 31 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81379 Re-assembly of dismantled tea chests from plywood panels does not amount to manufacture under Section 2(f) of the Central Excises & Salt Act, 1944 unless the process brings into existence a new and different article with a distinctive name, character or use. The work was treated as re-assembly or repair/reconditioning of the same class of goods, even where worn-out parts were replaced and the work was done through job workers. As no manufacture occurred, the place of performance was immaterial and the excise demand and penalty could not be sustained. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81379