https://www.taxtmi.com/caselaws?id=123323 The Tribunal ruled that the repair of transformers does not result in the creation of new goods. It held that the replacement of High Voltage Coils/Low Voltage Coils during the repair process does not amount to manufacturing new marketable products. Despite the Revenue's argument that a new product emerges from the repair activities, the Tribunal found no new coil is created during the repair of transformers. The appeal was rejected based on the precedent set by previous decisions, with the Tribunal emphasizing the distinction from cases involving new goods brought to the market for sale. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123323 The Tribunal ruled that the repair of transformers does not result in the creation of new goods. It held that the replacement of High Voltage Coils/Low Voltage Coils during the repair process does not amount to manufacturing new marketable products. Despite the Revenue's argument that a new product emerges from the repair activities, the Tribunal found no new coil is created during the repair of transformers. The appeal was rejected based on the precedent set by previous decisions, with the Tribunal emphasizing the distinction from cases involving new goods brought to the market for sale. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123323