https://www.taxtmi.com/caselaws?id=53563 The conversion of old Diesel Engines into CNG Engines was held not to constitute manufacturing attracting central excise duty. The Tribunal found that the modifications made were minimal and did not result in the creation of new goods subject to excise duty. As the conversion process was considered minor and cost-effective compared to manufacturing new engines, the demand for excise duty was deemed unsustainable. Consequently, the appeals were allowed, and the penalty was set aside, overturning the impugned order. en-us Wed, 15 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 18:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53563 The conversion of old Diesel Engines into CNG Engines was held not to constitute manufacturing attracting central excise duty. The Tribunal found that the modifications made were minimal and did not result in the creation of new goods subject to excise duty. As the conversion process was considered minor and cost-effective compared to manufacturing new engines, the demand for excise duty was deemed unsustainable. Consequently, the appeals were allowed, and the penalty was set aside, overturning the impugned order. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53563