https://www.taxtmi.com/caselaws?id=51974 The Appellate Tribunal CESTAT, New Delhi, ruled that the process of converting Empty Laser Toner Cartridges into Laser Printer Cartridges by M/s. Lipi Data Systems Limited did not amount to manufacturing for the purpose of levying Central Excise duty. The Tribunal determined that the conversion process did not result in the creation of a new commercial commodity, as the Laser Printer Cartridge remained fundamentally the same after the process. Therefore, the Tribunal rejected the Revenue's appeal, concluding that no excise duty was chargeable on the conversion process. en-us Tue, 17 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51974 The Appellate Tribunal CESTAT, New Delhi, ruled that the process of converting Empty Laser Toner Cartridges into Laser Printer Cartridges by M/s. Lipi Data Systems Limited did not amount to manufacturing for the purpose of levying Central Excise duty. The Tribunal determined that the conversion process did not result in the creation of a new commercial commodity, as the Laser Printer Cartridge remained fundamentally the same after the process. Therefore, the Tribunal rejected the Revenue's appeal, concluding that no excise duty was chargeable on the conversion process. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51974