https://www.taxtmi.com/caselaws?id=84224 Rule 173H allows duty-paid goods to be returned for remaking, refining, reconditioning or repairing only where the process does not amount to manufacture and the goods remain in the same form. Reworking a lathe machine by removing and detaching attachments and tail stock and increasing the centre height changed its model, form and functional character, producing a commercially different machine. That process was therefore manufacture, not mere reconditioning, so the Rule 173H benefit was unavailable and the refund claim failed. en-us Tue, 30 Aug 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84224 Rule 173H allows duty-paid goods to be returned for remaking, refining, reconditioning or repairing only where the process does not amount to manufacture and the goods remain in the same form. Reworking a lathe machine by removing and detaching attachments and tail stock and increasing the centre height changed its model, form and functional character, producing a commercially different machine. That process was therefore manufacture, not mere reconditioning, so the Rule 173H benefit was unavailable and the refund claim failed. Case-Laws Central Excise Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84224