https://www.taxtmi.com/caselaws?id=773239 CESTAT New Delhi held that construction equipment packing/repacking activities constitute manufacture only if equipment qualifies as "automobiles" under Central Excise Act. Following larger bench precedent in Action Construction Equipment, earth-moving machines are not automobiles prior to 29.04.2010. Post-amendment, Wheeled Tractor Loader Backhoe became automobile requiring excise duty on parts packing from 29.04.2010, which appellant paid. Vibratory Compactor remains non-automobile, exempt from excise duty throughout. Commissioner's order set aside, appeal allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 15:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773239 CESTAT New Delhi held that construction equipment packing/repacking activities constitute manufacture only if equipment qualifies as "automobiles" under Central Excise Act. Following larger bench precedent in Action Construction Equipment, earth-moving machines are not automobiles prior to 29.04.2010. Post-amendment, Wheeled Tractor Loader Backhoe became automobile requiring excise duty on parts packing from 29.04.2010, which appellant paid. Vibratory Compactor remains non-automobile, exempt from excise duty throughout. Commissioner's order set aside, appeal allowed. Case-Laws Central Excise Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773239