https://www.taxtmi.com/caselaws?id=102170 Mere cutting of worn out or damaged plant parts and scrap for removal from a refinery structure does not amount to manufacture where no new commercially distinct product emerges. The Tribunal treated the activity as analogous to earlier rulings on dismantling of old or damaged machinery, and held that the items retained their character despite being cut for removal. On that basis, the scrap and damaged items were not excisable goods and no central excise duty was payable. The duty demand was therefore set aside with consequential relief. en-us Wed, 19 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102170 Mere cutting of worn out or damaged plant parts and scrap for removal from a refinery structure does not amount to manufacture where no new commercially distinct product emerges. The Tribunal treated the activity as analogous to earlier rulings on dismantling of old or damaged machinery, and held that the items retained their character despite being cut for removal. On that basis, the scrap and damaged items were not excisable goods and no central excise duty was payable. The duty demand was therefore set aside with consequential relief. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102170