https://www.taxtmi.com/caselaws?id=50364 Duty-paid defective plastic moulded parts returned by the buyer were repaired, remade and reconditioned under Rule 173H of the Central Excise Rules, 1944. The note treats the central issue as whether that process constituted manufacture and attracted excise duty, or was only a permitted reprocessing activity restoring the original goods. Applying the principle that ambiguity in a taxing rule must be construed in favour of the assessee, it states that the duty demand on the reprocessed goods could not be sustained and the levy did not survive on these facts. 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 Duty-paid defective plastic moulded parts returned by the buyer were repaired, remade and reconditioned under Rule 173H of the Central Excise Rules, 1944. The note treats the central issue as whether that process constituted manufacture and attracted excise duty, or was only a permitted reprocessing activity restoring the original goods. Applying the principle that ambiguity in a taxing rule must be construed in favour of the assessee, it states that the duty demand on the reprocessed goods could not be sustained and the levy did not survive on these facts. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50364