https://www.taxtmi.com/caselaws?id=107790 Repair or reconditioning of old and used modules did not amount to manufacture because the process did not bring into existence a new and distinct commercial commodity with a separate name, character or use. The modules were dismantled, unusable parts were replaced, and the assemblies were restored to a usable condition, but the same type of module emerged after processing. On that basis, the activity was treated as repair or reconditioning within the excise framework, and no excise duty was leviable; the finding was in favour of the assessee. en-us Fri, 22 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107790 Repair or reconditioning of old and used modules did not amount to manufacture because the process did not bring into existence a new and distinct commercial commodity with a separate name, character or use. The modules were dismantled, unusable parts were replaced, and the assemblies were restored to a usable condition, but the same type of module emerged after processing. On that basis, the activity was treated as repair or reconditioning within the excise framework, and no excise duty was leviable; the finding was in favour of the assessee. Case-Laws Central Excise Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107790