https://www.taxtmi.com/manuals?id=217 Whether specified processes constitute manufacture for central excise depends on whether a new identifiable commodity with altered character emerges. Courts have treated mechanical size changes, remelting of the same article, conversion of vehicle fuel systems, pulverisation of polymers, mere packing or labelling, repairs and upgrades, assembly of CKD/SKD packs, on-site embedded fabrication, mixing without creation of a new product, electroplating, and recovery of oil from burnt oil as not amounting to manufacture, subject to any statutory concept of deemed manufacture under central excise law. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=217 Whether specified processes constitute manufacture for central excise depends on whether a new identifiable commodity with altered character emerges. Courts have treated mechanical size changes, remelting of the same article, conversion of vehicle fuel systems, pulverisation of polymers, mere packing or labelling, repairs and upgrades, assembly of CKD/SKD packs, on-site embedded fabrication, mixing without creation of a new product, electroplating, and recovery of oil from burnt oil as not amounting to manufacture, subject to any statutory concept of deemed manufacture under central excise law. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=217