https://www.taxtmi.com/caselaws?id=263629 Returned defective compressors that were dismantled, parts replaced, reassembled, tested, painted and packed were treated as repaired goods, because the processes merely restored the same compressors to working condition. The article states that such activity does not bring into existence a new commercially distinct article, so it falls within repair rather than manufacture under the Central Excise framework. It also notes that the contrary view of the lower authority was misconceived and that earlier decisions on similar compressor-repair activity support the same position. On that reasoning, 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 that were dismantled, parts replaced, reassembled, tested, painted and packed were treated as repaired goods, because the processes merely restored the same compressors to working condition. The article states that such activity does not bring into existence a new commercially distinct article, so it falls within repair rather than manufacture under the Central Excise framework. It also notes that the contrary view of the lower authority was misconceived and that earlier decisions on similar compressor-repair activity support the same position. On that reasoning, 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