https://www.taxtmi.com/caselaws?id=94873 Fitting and assembling separately purchased components into complete wheeled coal tubs was treated as manufacture because the finished article acquired a distinct identity, name and use; the duty demand on assembled tubs was upheld. Continuous repair of coal tubs, however, did not amount to manufacture, so the duty demand on repaired tubs was set aside. Claims for exemption under Notification No. 182/87 and for Modvat credit had not been examined and were remitted for fresh factual and legal consideration at the first instance. en-us Mon, 01 May 2000 00:00:00 +0530 Mon, 05 Dec 2011 15:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94873 Fitting and assembling separately purchased components into complete wheeled coal tubs was treated as manufacture because the finished article acquired a distinct identity, name and use; the duty demand on assembled tubs was upheld. Continuous repair of coal tubs, however, did not amount to manufacture, so the duty demand on repaired tubs was set aside. Claims for exemption under Notification No. 182/87 and for Modvat credit had not been examined and were remitted for fresh factual and legal consideration at the first instance. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94873