https://www.taxtmi.com/caselaws?id=2765 The Appellate Tribunal CESTAT, New Delhi held that the repair of a transformer, involving the replacement of parts, does not amount to manufacturing a new transformer. The Tribunal found that the repaired transformer did not lose its original identity and that duty was paid on spare parts used in the repair process. The decision was in line with a previous case upheld by the Supreme Court, leading to the rejection of the Revenue's appeal. en-us Wed, 04 Jul 2007 00:00:00 +0530 Mon, 02 Feb 2009 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2765 The Appellate Tribunal CESTAT, New Delhi held that the repair of a transformer, involving the replacement of parts, does not amount to manufacturing a new transformer. The Tribunal found that the repaired transformer did not lose its original identity and that duty was paid on spare parts used in the repair process. The decision was in line with a previous case upheld by the Supreme Court, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2765