https://www.taxtmi.com/caselaws?id=42348 SC held the appellant liable for excise duty on weighbridges, finding its assembling activity amounted to manufacture because it brought into existence a new commercial product. The court affirmed that manufacture includes processes incidental or ancillary to completion; where both a component and the finished product are separately dutiable, both remain taxable. The appellant's contention that only the component (indicator system) was taxable and not the end product was rejected. The Tribunal's decision was upheld and the appeals were dismissed. en-us Thu, 15 Sep 1988 00:00:00 +0530 Tue, 28 Oct 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42348 SC held the appellant liable for excise duty on weighbridges, finding its assembling activity amounted to manufacture because it brought into existence a new commercial product. The court affirmed that manufacture includes processes incidental or ancillary to completion; where both a component and the finished product are separately dutiable, both remain taxable. The appellant's contention that only the component (indicator system) was taxable and not the end product was rejected. The Tribunal's decision was upheld and the appeals were dismissed. Case-Laws Central Excise Thu, 15 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42348