https://www.taxtmi.com/caselaws?id=51718 Repair and reconditioning of old duty-paid equipment by replacing parts was treated as repair work, not as a process that brought a new excisable commodity into existence. Earlier tribunal rulings were followed to the effect that repairing or reconditioning defective machinery or equipment, even with part replacement, does not amount to manufacture unless a new product emerges. On that basis, the activity was held not to attract central excise duty, and the Revenue's appeal was rejected. en-us Fri, 18 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51718 Repair and reconditioning of old duty-paid equipment by replacing parts was treated as repair work, not as a process that brought a new excisable commodity into existence. Earlier tribunal rulings were followed to the effect that repairing or reconditioning defective machinery or equipment, even with part replacement, does not amount to manufacture unless a new product emerges. On that basis, the activity was held not to attract central excise duty, and the Revenue's appeal was rejected. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51718