https://www.taxtmi.com/caselaws?id=40772 Re-engraving of used printing rollers, involving scrapping part of the surface, polishing and engraving a fresh design, was treated as manufacture because the process produced a commercially distinct article rather than a mere repaired roller. On that basis, the labour charges for the job work were held subject to excise duty under Item 68 of the Central Excise Tariff read with Notification No. 119/75. The contention that the activity was only repair was rejected, and the duty liability was affirmed on the value of the re-engraving work. en-us Fri, 28 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 15:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40772 Re-engraving of used printing rollers, involving scrapping part of the surface, polishing and engraving a fresh design, was treated as manufacture because the process produced a commercially distinct article rather than a mere repaired roller. On that basis, the labour charges for the job work were held subject to excise duty under Item 68 of the Central Excise Tariff read with Notification No. 119/75. The contention that the activity was only repair was rejected, and the duty liability was affirmed on the value of the re-engraving work. Case-Laws Central Excise Fri, 28 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40772