https://www.taxtmi.com/caselaws?id=120082 Extended limitation was upheld because the record did not show full disclosure of the disputed job work or its value, and the absence of disclosure supported suppression. Plasma coating, tig welding and vacuum heat treatment on old and used machinery parts were treated as repair processes rather than manufacture, because they restored efficiency and life without bringing into existence a new and distinct commercially recognisable product with a different character, name or use. As the demand failed on the merits, the consequential levy of interest and penalties also could not survive. The operative principle is that repair processes on old and used goods do not amount to manufacture unless they create a new commodity. en-us Wed, 30 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 16:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120082 Extended limitation was upheld because the record did not show full disclosure of the disputed job work or its value, and the absence of disclosure supported suppression. Plasma coating, tig welding and vacuum heat treatment on old and used machinery parts were treated as repair processes rather than manufacture, because they restored efficiency and life without bringing into existence a new and distinct commercially recognisable product with a different character, name or use. As the demand failed on the merits, the consequential levy of interest and penalties also could not survive. The operative principle is that repair processes on old and used goods do not amount to manufacture unless they create a new commodity. Case-Laws Central Excise Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120082