https://www.taxtmi.com/caselaws?id=167612 Reconditioning of old shock absorbers did not, on the facts stated, amount to manufacture of new excisable goods merely because the repaired articles were resalable and sold under a trade mark or label. The text notes that the goods remained repaired shock absorbers, and the view that reconditioning by itself created a distinct new product was rejected as unsustainable. The reconditioned shock absorbers were therefore not treated as newly manufactured goods liable to excise, and the appeal was allowed. en-us Sun, 30 Nov 1975 00:00:00 +0530 Fri, 26 Dec 2014 14:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167612 Reconditioning of old shock absorbers did not, on the facts stated, amount to manufacture of new excisable goods merely because the repaired articles were resalable and sold under a trade mark or label. The text notes that the goods remained repaired shock absorbers, and the view that reconditioning by itself created a distinct new product was rejected as unsustainable. The reconditioned shock absorbers were therefore not treated as newly manufactured goods liable to excise, and the appeal was allowed. Case-Laws Central Excise Sun, 30 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167612