https://www.taxtmi.com/caselaws?id=34415 The Tribunal held that the replacement of coils during the repair of transformers does not amount to "manufacture" under the Central Excise Act, 1944. It was determined that the coils are not marketable goods and therefore not subject to excise duty. The allegation of suppression of facts was dismissed due to extensive correspondence between the parties, leading to the longer period not being applicable. The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal. en-us Tue, 13 Jan 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34415 The Tribunal held that the replacement of coils during the repair of transformers does not amount to "manufacture" under the Central Excise Act, 1944. It was determined that the coils are not marketable goods and therefore not subject to excise duty. The allegation of suppression of facts was dismissed due to extensive correspondence between the parties, leading to the longer period not being applicable. The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34415