https://www.taxtmi.com/caselaws?id=53186 The Tribunal allowed the appeal, overturning the Commissioner's order, and providing relief to the appellants. It ruled that the repair and reconditioning of old roller bearings did not constitute manufacturing, aligning with established legal interpretations and precedents. The decision emphasized that the repair process did not create a new product, setting aside the Commissioner's direction to clear goods on payment of duty. en-us Fri, 23 Jan 2004 00:00:00 +0530 Mon, 11 Oct 2010 14:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53186 The Tribunal allowed the appeal, overturning the Commissioner's order, and providing relief to the appellants. It ruled that the repair and reconditioning of old roller bearings did not constitute manufacturing, aligning with established legal interpretations and precedents. The decision emphasized that the repair process did not create a new product, setting aside the Commissioner's direction to clear goods on payment of duty. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53186