https://www.taxtmi.com/caselaws?id=91258 Repair and reconditioning of returned rollers through dismantling, cleaning, replacement of parts, reassembly and painting do not amount to manufacture where the goods are cleared in substantially the same form and do not emerge as commercially distinct products. Duty is therefore not attracted on that basis. A demand also cannot be sustained on grounds absent from the show cause notice, including lack of duty-paying documents or prior permission, because such grounds cannot be introduced at the appellate stage under the Central Excise Act. The impugned demands were set aside. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91258 Repair and reconditioning of returned rollers through dismantling, cleaning, replacement of parts, reassembly and painting do not amount to manufacture where the goods are cleared in substantially the same form and do not emerge as commercially distinct products. Duty is therefore not attracted on that basis. A demand also cannot be sustained on grounds absent from the show cause notice, including lack of duty-paying documents or prior permission, because such grounds cannot be introduced at the appellate stage under the Central Excise Act. The impugned demands were set aside. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91258