https://www.taxtmi.com/caselaws?id=50217 Repairing, reconditioning or remaking defective compressors into replacement compressors was held not to amount to manufacture because the process did not bring into existence a new excisable article with a distinct identity. On that basis, central excise duty was not payable. Once manufacture was not established, the related licensing or registration obligation also fell away, and penalties based solely on the assumption of excisable manufacture could not be sustained. The assessees therefore obtained relief on both duty and penalty issues, and the revenue challenge failed entirely. en-us Mon, 04 Dec 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50217 Repairing, reconditioning or remaking defective compressors into replacement compressors was held not to amount to manufacture because the process did not bring into existence a new excisable article with a distinct identity. On that basis, central excise duty was not payable. Once manufacture was not established, the related licensing or registration obligation also fell away, and penalties based solely on the assumption of excisable manufacture could not be sustained. The assessees therefore obtained relief on both duty and penalty issues, and the revenue challenge failed entirely. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50217