https://www.taxtmi.com/caselaws?id=99690 Re-recording blank video cassettes from already recorded cassettes was treated as manufacture under the relevant excise provision, so the activity attracted excise consequences. The Tribunal also held that the exemption in Notification No. 102/82 applied only to recorded articles not meant for sale; because the re-recorded cassettes were used for trade purposes, the exemption was unavailable. On that basis, the order under challenge was set aside and Revenue succeeded. en-us Tue, 02 Nov 1999 00:00:00 +0530 Sat, 28 Jan 2012 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99690 Re-recording blank video cassettes from already recorded cassettes was treated as manufacture under the relevant excise provision, so the activity attracted excise consequences. The Tribunal also held that the exemption in Notification No. 102/82 applied only to recorded articles not meant for sale; because the re-recorded cassettes were used for trade purposes, the exemption was unavailable. On that basis, the order under challenge was set aside and Revenue succeeded. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99690