https://www.taxtmi.com/caselaws?id=126564 The Appellate Tribunal CESTAT, AHMEDABAD, set aside the impugned order and remanded the case for a proper determination on the excisability and dutiability of repaired transformers. The Tribunal emphasized the need for independent consideration of whether the repairing activity constituted manufacture, regardless of the appellant paying duty on the transformers. The Assistant Commissioner's lack of a clear finding on this issue led to the remand for a thorough assessment of the manufacture and excisability of the repaired transformers. en-us Wed, 26 Aug 2009 00:00:00 +0530 Thu, 22 Nov 2012 11:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126564 The Appellate Tribunal CESTAT, AHMEDABAD, set aside the impugned order and remanded the case for a proper determination on the excisability and dutiability of repaired transformers. The Tribunal emphasized the need for independent consideration of whether the repairing activity constituted manufacture, regardless of the appellant paying duty on the transformers. The Assistant Commissioner's lack of a clear finding on this issue led to the remand for a thorough assessment of the manufacture and excisability of the repaired transformers. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126564