https://www.taxtmi.com/caselaws?id=33154 Returned or re-imported motors that were dismantled, repaired, modified and re-assembled without emergence of a new product were treated as reconditioning, not manufacture. As a result, the assessee remained liable under Rule 16 of the Central Excise Rules, 2002 to pay an amount equal to the credit taken on receipt of the goods. The penalty component was deleted because the dispute turned on interpretation of the scope of manufacture under Rule 16, making penal consequences unwarranted. en-us Wed, 15 Oct 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33154 Returned or re-imported motors that were dismantled, repaired, modified and re-assembled without emergence of a new product were treated as reconditioning, not manufacture. As a result, the assessee remained liable under Rule 16 of the Central Excise Rules, 2002 to pay an amount equal to the credit taken on receipt of the goods. The penalty component was deleted because the dispute turned on interpretation of the scope of manufacture under Rule 16, making penal consequences unwarranted. Case-Laws Central Excise Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33154