https://www.taxtmi.com/article/detailed?id=6669 Central excise is an indirect tax triggered by manufacture of a new, marketable article; the liability for duty lies on the actual manufacturer who undertakes the manufacturing activity. Repair or reconditioning is not manufacture. Adjudication requires specific proof, and authorities have ruled that there cannot be two manufacturers of the same goods; joint and several demands against distinct legal entities without segregating individual liability are improper. en-us Tue, 09 Feb 2016 10:19:28 +0530 Tue, 09 Feb 2016 10:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6669 Central excise is an indirect tax triggered by manufacture of a new, marketable article; the liability for duty lies on the actual manufacturer who undertakes the manufacturing activity. Repair or reconditioning is not manufacture. Adjudication requires specific proof, and authorities have ruled that there cannot be two manufacturers of the same goods; joint and several demands against distinct legal entities without segregating individual liability are improper. Articles Central Excise Tue, 09 Feb 2016 10:19:28 +0530 https://www.taxtmi.com/article/detailed?id=6669