https://www.taxtmi.com/caselaws?id=334486 Dismantled fan parts stored separately ceased to retain identifiable identity as fans, so the article was no longer recognisable in its original form for central excise purposes. Reassembly of those parts after replacing defective components and reusing workable parts amounted only to repair and restoration to working condition, not the emergence of a new product. Such activity therefore did not constitute manufacture under Section 2(f) of the Central Excise Act, 1944, and the reference was answered in favour of the assessee. 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 fan parts stored separately ceased to retain identifiable identity as fans, so the article was no longer recognisable in its original form for central excise purposes. Reassembly of those parts after replacing defective components and reusing workable parts amounted only to repair and restoration to working condition, not the emergence of a new product. Such activity therefore did not constitute manufacture under Section 2(f) of the Central Excise Act, 1944, and the reference was answered in favour of the assessee. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334486