https://www.taxtmi.com/caselaws?id=90162 Replacing worn-out segments of an old circular saw by brazing new segments did not amount to manufacture, because the work only removed damaged parts and restored the existing saw. Mere repair, reconditioning or upgrading of an article is not manufacture unless a new excisable product comes into existence. The fact that some steps resembled those used in original manufacture did not change the character of the activity. The result remained the old circular saw with replacement segments, with no new product emerging, so no excise duty was payable. en-us Tue, 18 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90162 Replacing worn-out segments of an old circular saw by brazing new segments did not amount to manufacture, because the work only removed damaged parts and restored the existing saw. Mere repair, reconditioning or upgrading of an article is not manufacture unless a new excisable product comes into existence. The fact that some steps resembled those used in original manufacture did not change the character of the activity. The result remained the old circular saw with replacement segments, with no new product emerging, so no excise duty was payable. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90162