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2009 (1) TMI 228 - CESTAT, BANGALOREManufacture – Period of limitation – Repair of old transformers - conversion of coils - The department has given some instance of sale of the coil by M/s. Associated Power Equipment Pvt. Ltd. and states that there is manufacture and marketability and duty is to be paid by the respondents. A stray case is not very convincing in the light of a large number of case laws on the issue. – Held that – Process is not a manufacturing activity and not liable to central excise duty - there is enormous correspondence between the respondent and the department with regard to the repair of the transformers. In these circumstances, the Commissioner was right in saying that the longer period could not have been invoked
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