https://www.taxtmi.com/caselaws?id=86212 Removing a worn selenium alloy coating from used photo receptor drums and applying a fresh coating on the same aluminium drum did not amount to manufacture under Rule 173H. The drum retained its identity throughout the process, and no commercially distinct or different article emerged. The reasoning aligned with established treatment of re-treading, re-shelling, re-lining, and replacement of parts, where reconditioning does not create a new product. The demand based on manufacture therefore failed, and consequential relief followed. en-us Wed, 18 Dec 1996 00:00:00 +0530 Tue, 16 Aug 2011 14:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86212 Removing a worn selenium alloy coating from used photo receptor drums and applying a fresh coating on the same aluminium drum did not amount to manufacture under Rule 173H. The drum retained its identity throughout the process, and no commercially distinct or different article emerged. The reasoning aligned with established treatment of re-treading, re-shelling, re-lining, and replacement of parts, where reconditioning does not create a new product. The demand based on manufacture therefore failed, and consequential relief followed. Case-Laws Central Excise Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86212