https://www.taxtmi.com/caselaws?id=87760 Rule 173H of the Central Excise Rules, 1944 is examined by applying the manufacture test that requires a new article with a distinct name, character or use. Reprocessing damaged detergent cakes by breaking them, adding raw material and water, and remoulding them is treated as more than mere repair or reconditioning and is outside Rule 173H. By contrast, replacement of torn or damaged wrappers on detergent powder involves no fresh manufacturing transformation and falls within Rule 173H. The commentary therefore distinguishes substantive reprocessing from simple wrapper replacement in returned goods. en-us Tue, 15 Apr 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87760 Rule 173H of the Central Excise Rules, 1944 is examined by applying the manufacture test that requires a new article with a distinct name, character or use. Reprocessing damaged detergent cakes by breaking them, adding raw material and water, and remoulding them is treated as more than mere repair or reconditioning and is outside Rule 173H. By contrast, replacement of torn or damaged wrappers on detergent powder involves no fresh manufacturing transformation and falls within Rule 173H. The commentary therefore distinguishes substantive reprocessing from simple wrapper replacement in returned goods. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87760