https://www.taxtmi.com/caselaws?id=263629 Returned defective compressors subjected to dismantling, segregation, replacement of parts, reassembly, testing, painting and packing remain repaired goods where those processes only restore the original compressors to working condition. Manufacture requires emergence of a new commercially distinct commodity; retaining the same identity as compressors prevents the activity from being treated as manufacture under the Central Excise Act. The activity falls within repair under the erstwhile Central Excise Rules, and no excise duty is payable on the repaired compressors. en-us Wed, 18 Feb 2015 00:00:00 +0530 Mon, 07 Sep 2015 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263629 Returned defective compressors subjected to dismantling, segregation, replacement of parts, reassembly, testing, painting and packing remain repaired goods where those processes only restore the original compressors to working condition. Manufacture requires emergence of a new commercially distinct commodity; retaining the same identity as compressors prevents the activity from being treated as manufacture under the Central Excise Act. The activity falls within repair under the erstwhile Central Excise Rules, and no excise duty is payable on the repaired compressors. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263629