https://www.taxtmi.com/caselaws?id=50910 Repair of defective compressors, where the process merely restored existing goods and did not bring a new product into existence, was treated as repair rather than manufacture for central excise purposes. The Tribunal followed an earlier decision holding that identical repair work did not amount to manufacture, and applied that principle to reject excise liability. As a result, the duty demand and associated penalty could not be sustained, and the assessee obtained consequential relief. en-us Mon, 22 Jan 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50910 Repair of defective compressors, where the process merely restored existing goods and did not bring a new product into existence, was treated as repair rather than manufacture for central excise purposes. The Tribunal followed an earlier decision holding that identical repair work did not amount to manufacture, and applied that principle to reject excise liability. As a result, the duty demand and associated penalty could not be sustained, and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50910