https://www.taxtmi.com/caselaws?id=105279 Reconditioning and reprocessing of old kiln shells did not amount to manufacture for central excise purposes. The Tribunal applied the settled principle that repair, reprocessing or reconditioning of old and used goods does not create a new excisable product, even where the processed goods conform to prescribed specifications. Because the received kiln shells were only reconditioned and the factual position was undisputed, the excise demand could not be sustained. The demand was therefore held unsustainable. en-us Fri, 24 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105279 Reconditioning and reprocessing of old kiln shells did not amount to manufacture for central excise purposes. The Tribunal applied the settled principle that repair, reprocessing or reconditioning of old and used goods does not create a new excisable product, even where the processed goods conform to prescribed specifications. Because the received kiln shells were only reconditioned and the factual position was undisputed, the excise demand could not be sustained. The demand was therefore held unsustainable. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105279