https://www.taxtmi.com/caselaws?id=91800 Mere repair of old goods does not amount to manufacture, so central excise duty is not attracted on clearance after repair. The decisive question is whether the activity results in emergence of a manufactured product; where the goods are only repaired and no new product comes into existence, the excise levy fails. Any separate issue concerning the notification was not challenged by the Revenue and does not alter the result. en-us Tue, 11 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91800 Mere repair of old goods does not amount to manufacture, so central excise duty is not attracted on clearance after repair. The decisive question is whether the activity results in emergence of a manufactured product; where the goods are only repaired and no new product comes into existence, the excise levy fails. Any separate issue concerning the notification was not challenged by the Revenue and does not alter the result. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91800