https://www.taxtmi.com/caselaws?id=795302 Excise-duty liability depended on whether assembling LPG/CNG kit components, packing them as automobile conversion kits and selling them constituted manufacture under the Central Excise Act. The notes state that the Tribunal remanded the matters only for duty re-quantification after granting a duty-price benefit, without deciding the foundational challenge to the levy. That approach was considered arbitrary because quantification could not precede determination of liability. The remand order was set aside, and the excise appeals were returned for a fresh decision on the merits of the manufacture issue. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795302 Excise-duty liability depended on whether assembling LPG/CNG kit components, packing them as automobile conversion kits and selling them constituted manufacture under the Central Excise Act. The notes state that the Tribunal remanded the matters only for duty re-quantification after granting a duty-price benefit, without deciding the foundational challenge to the levy. That approach was considered arbitrary because quantification could not precede determination of liability. The remand order was set aside, and the excise appeals were returned for a fresh decision on the merits of the manufacture issue. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795302