https://www.taxtmi.com/caselaws?id=51061 Assembly and installation of a refrigeration plant at a customer's premises from duty-paid bought-out items did not amount to manufacture under central excise law because no new marketable commodity emerged. The Tribunal followed its earlier decision on identical facts and held that, without a manufacturing process, the demand for duty could not be sustained. The consequential penalties and confiscation also failed with the duty demand, and the adjudication order was set aside in full. en-us Tue, 24 Jul 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51061 Assembly and installation of a refrigeration plant at a customer's premises from duty-paid bought-out items did not amount to manufacture under central excise law because no new marketable commodity emerged. The Tribunal followed its earlier decision on identical facts and held that, without a manufacturing process, the demand for duty could not be sustained. The consequential penalties and confiscation also failed with the duty demand, and the adjudication order was set aside in full. Case-Laws Central Excise Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51061