https://www.taxtmi.com/caselaws?id=50364 Reprocessing defective duty-paid plastic moulded parts returned by buyers under Rule 173H of the Central Excise Rules, 1944 raised whether melting, remaking and reconditioning constituted manufacture attracting further duty. Rule 173H permitted receipt and repair, rectification or reconditioning of cleared duty-paid goods, while its wording created ambiguity concerning processes amounting to manufacture. That ambiguity was construed in favour of the assessee. The permitted reprocessing was treated as restoration of the original goods rather than manufacture of a new excisable product, so the duty demand and connected levy did not survive and consequential relief followed. en-us Thu, 23 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50364 Reprocessing defective duty-paid plastic moulded parts returned by buyers under Rule 173H of the Central Excise Rules, 1944 raised whether melting, remaking and reconditioning constituted manufacture attracting further duty. Rule 173H permitted receipt and repair, rectification or reconditioning of cleared duty-paid goods, while its wording created ambiguity concerning processes amounting to manufacture. That ambiguity was construed in favour of the assessee. The permitted reprocessing was treated as restoration of the original goods rather than manufacture of a new excisable product, so the duty demand and connected levy did not survive and consequential relief followed. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50364