https://www.taxtmi.com/caselaws?id=94113 The Tribunal ruled that converting a transformer from one model to another by a company did not constitute manufacture under the Central Excise Act. They held that the transformation did not result in a new product with a different identity, character, or use, as the fundamental nature of the transformer remained unchanged. The Tribunal distinguished the case from precedents where new goods emerged from manufacturing processes and rejected the Revenue's appeal, affirming that the process of converting the transformer did not amount to manufacture. en-us Fri, 29 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94113 The Tribunal ruled that converting a transformer from one model to another by a company did not constitute manufacture under the Central Excise Act. They held that the transformation did not result in a new product with a different identity, character, or use, as the fundamental nature of the transformer remained unchanged. The Tribunal distinguished the case from precedents where new goods emerged from manufacturing processes and rejected the Revenue's appeal, affirming that the process of converting the transformer did not amount to manufacture. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94113