https://www.taxtmi.com/caselaws?id=83801 Melting old brass tubes and remaking them into new brass tubes was treated as manufacture under the Central Excises and Salt Act, 1944 because the statutory definition in Section 2(f) controlled the enquiry. The old tubes were received as scrap, and the process produced a new brass tube rather than effecting a mere repair or restoration of the same article. Prior authorities were distinguished on that basis, and the process was held to amount to manufacture, rejecting the assessee's contention. en-us Mon, 12 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83801 Melting old brass tubes and remaking them into new brass tubes was treated as manufacture under the Central Excises and Salt Act, 1944 because the statutory definition in Section 2(f) controlled the enquiry. The old tubes were received as scrap, and the process produced a new brass tube rather than effecting a mere repair or restoration of the same article. Prior authorities were distinguished on that basis, and the process was held to amount to manufacture, rejecting the assessee's contention. Case-Laws Central Excise Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83801