https://www.taxtmi.com/caselaws?id=106952 Repair and refurbishment of old and used LPG cylinders by retesting, cleaning, painting and refitting valves did not amount to manufacture because the cylinders remained cylinders and no new or distinct product emerged. The activity was treated as repair of an existing excisable article, so central excise duty was not leviable on the repaired cylinders and the assessee succeeded on merits. en-us Wed, 21 Aug 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106952 Repair and refurbishment of old and used LPG cylinders by retesting, cleaning, painting and refitting valves did not amount to manufacture because the cylinders remained cylinders and no new or distinct product emerged. The activity was treated as repair of an existing excisable article, so central excise duty was not leviable on the repaired cylinders and the assessee succeeded on merits. Case-Laws Central Excise Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106952