https://www.taxtmi.com/caselaws?id=334486 Dismantled defective fans stored as separate parts lose their identifiable identity as fans for central excise purposes. Reassembly after replacing defective components and reusing workable parts constitutes repair and servicing, not manufacture under Section 2(f) of the Central Excise Act, because no new product emerges. The activity therefore does not attract central excise as manufacture. en-us Wed, 28 Sep 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334486 Dismantled defective fans stored as separate parts lose their identifiable identity as fans for central excise purposes. Reassembly after replacing defective components and reusing workable parts constitutes repair and servicing, not manufacture under Section 2(f) of the Central Excise Act, because no new product emerges. The activity therefore does not attract central excise as manufacture. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334486