https://www.taxtmi.com/caselaws?id=117071 Defective or damaged batteries returned within the warranty period and processed under Rule 173H of the Central Excise Rules, 1944 were held to involve manufacture where the operation went beyond repair or remaking. The goods were cut open, separated, re-melted and refined, and the refined lead was then used to make new batteries with distinct serial numbers. On those facts, the process produced a commercially new product rather than the same goods in repaired form, so duty-free removal under sub-rule (3) was not available. The cited principle is that a process creating a new manufactured product or rendering goods fit for use by a manufacturing process amounts to manufacture. en-us Mon, 19 Dec 2005 00:00:00 +0530 Fri, 05 Apr 2024 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117071 Defective or damaged batteries returned within the warranty period and processed under Rule 173H of the Central Excise Rules, 1944 were held to involve manufacture where the operation went beyond repair or remaking. The goods were cut open, separated, re-melted and refined, and the refined lead was then used to make new batteries with distinct serial numbers. On those facts, the process produced a commercially new product rather than the same goods in repaired form, so duty-free removal under sub-rule (3) was not available. The cited principle is that a process creating a new manufactured product or rendering goods fit for use by a manufacturing process amounts to manufacture. Case-Laws Central Excise Mon, 19 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117071