https://www.taxtmi.com/caselaws?id=210140 The Tribunal held that the process of repairing and reconditioning old industrial valves, including affixing different brand names, amounted to manufacturing for duty liability purposes. The Tribunal disagreed with the Commissioner's view that the appellant's manufacturing capability under their own brand names was relevant. Instead, the Tribunal found that the extensive processes the valves underwent before being sold with different brand names constituted manufacturing, leading to the duty liability. The Tribunal set aside the Commissioner's decision and allowed the appeal. en-us Tue, 19 Apr 2011 00:00:00 +0530 Tue, 27 Nov 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210140 The Tribunal held that the process of repairing and reconditioning old industrial valves, including affixing different brand names, amounted to manufacturing for duty liability purposes. The Tribunal disagreed with the Commissioner's view that the appellant's manufacturing capability under their own brand names was relevant. Instead, the Tribunal found that the extensive processes the valves underwent before being sold with different brand names constituted manufacturing, leading to the duty liability. The Tribunal set aside the Commissioner's decision and allowed the appeal. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210140