https://www.taxtmi.com/caselaws?id=88259 The Tribunal held that the processes carried out by the appellants on electric motor coils, including cutting strips and shaping coils, did not amount to manufacturing. The appeal challenged the imposition of excise duty by the Collector, who considered replacing and repairing electric motors as manufacturing activities. The Tribunal disagreed, finding that the operations were service-oriented and did not result in marketable goods. As a result, the appellants were relieved of excise duty liability on the processes conducted on the coils. en-us Fri, 17 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88259 The Tribunal held that the processes carried out by the appellants on electric motor coils, including cutting strips and shaping coils, did not amount to manufacturing. The appeal challenged the imposition of excise duty by the Collector, who considered replacing and repairing electric motors as manufacturing activities. The Tribunal disagreed, finding that the operations were service-oriented and did not result in marketable goods. As a result, the appellants were relieved of excise duty liability on the processes conducted on the coils. Case-Laws Central Excise Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88259