https://www.taxtmi.com/caselaws?id=95601 Converting aluminium and copper wires and strips into transformer coils in the assessee's own workshop for repairing electric transformers was treated as not amounting to manufacture. The Tribunal followed its earlier decisions in the assessee's own case and held that the captively used coils did not arise from a process creating excisable goods liable to central excise duty. On that reasoning, no duty was payable on the transformer coils, and the assessee succeeded. en-us Tue, 14 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95601 Converting aluminium and copper wires and strips into transformer coils in the assessee's own workshop for repairing electric transformers was treated as not amounting to manufacture. The Tribunal followed its earlier decisions in the assessee's own case and held that the captively used coils did not arise from a process creating excisable goods liable to central excise duty. On that reasoning, no duty was payable on the transformer coils, and the assessee succeeded. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95601