https://www.taxtmi.com/caselaws?id=348153 Conversion of aluminium or copper wire or DPC into LT/HT coils for transformer repair did not amount to manufacture because the activity did not result in a new and distinct excisable product. The Tribunal followed its earlier ruling on the assessee's identical activity for a prior period and applied that binding view to the same facts. As the process failed the test of manufacture, no duty liability arose and the duty demands were unsustainable. en-us Fri, 21 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348153 Conversion of aluminium or copper wire or DPC into LT/HT coils for transformer repair did not amount to manufacture because the activity did not result in a new and distinct excisable product. The Tribunal followed its earlier ruling on the assessee's identical activity for a prior period and applied that binding view to the same facts. As the process failed the test of manufacture, no duty liability arose and the duty demands were unsustainable. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348153