https://www.taxtmi.com/caselaws?id=50250 Repair or reconditioning of defective colour picture tubes under warranty does not constitute manufacture where the goods are inspected, defects are rectified, and the tubes are returned in their original product form. The controlling test is whether the process results in a commercially new or distinct article. Dismantling, replacing unserviceable parts, salvage operations, or loss of intermediate identity during repair do not by themselves create manufacture. Such activity falls within the repair process permitted under Rule 57F(2) of the Central Excise Rules, 1944, where no commercially different product emerges. en-us Wed, 18 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50250 Repair or reconditioning of defective colour picture tubes under warranty does not constitute manufacture where the goods are inspected, defects are rectified, and the tubes are returned in their original product form. The controlling test is whether the process results in a commercially new or distinct article. Dismantling, replacing unserviceable parts, salvage operations, or loss of intermediate identity during repair do not by themselves create manufacture. Such activity falls within the repair process permitted under Rule 57F(2) of the Central Excise Rules, 1944, where no commercially different product emerges. Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50250