https://www.taxtmi.com/caselaws?id=779937 Charging, filling, testing, sealing, finishing and packing semi-finished batteries was treated as manufacture because the process converted incomplete articles into complete and marketable batteries under Note 6 to Section XVI of the Central Excise Tariff Act, 1985. As a result, the activity fell outside the service tax net under Section 66D of the Finance Act, 1994. On the refund claim, the appellate forum did not finally decide admissibility because the order under challenge lacked findings on unjust enrichment, and that issue was left to be examined with other refund conditions. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779937 Charging, filling, testing, sealing, finishing and packing semi-finished batteries was treated as manufacture because the process converted incomplete articles into complete and marketable batteries under Note 6 to Section XVI of the Central Excise Tariff Act, 1985. As a result, the activity fell outside the service tax net under Section 66D of the Finance Act, 1994. On the refund claim, the appellate forum did not finally decide admissibility because the order under challenge lacked findings on unjust enrichment, and that issue was left to be examined with other refund conditions. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779937