https://www.taxtmi.com/caselaws?id=333453 The Tribunal found that repacking spare parts of Wheeled Tractor Loader Backhoe (WTLB) and Hydra Cranes for retail sales constituted "manufacture" under the Central Excise Act. However, it disagreed with classifying these parts as "automobile" parts, emphasizing a need for ordinary definitions. The Tribunal criticized a previous decision for misinterpreting the retrospective applicability of an amendment, leading to a referral to a Larger Bench to define "automobiles" and clarify the applicability of the said amendment. en-us Mon, 01 Aug 2016 00:00:00 +0530 Fri, 14 Oct 2016 13:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333453 The Tribunal found that repacking spare parts of Wheeled Tractor Loader Backhoe (WTLB) and Hydra Cranes for retail sales constituted "manufacture" under the Central Excise Act. However, it disagreed with classifying these parts as "automobile" parts, emphasizing a need for ordinary definitions. The Tribunal criticized a previous decision for misinterpreting the retrospective applicability of an amendment, leading to a referral to a Larger Bench to define "automobiles" and clarify the applicability of the said amendment. Case-Laws Central Excise Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333453