Commissioner of Central Excise Vs. Sudarshan Capacitors Pvt. Ltd.

2. the issue involved in the appeal is that whether re-assembling or remaking of the old capacitors/control panels after dismantling amounts to process of manufacture and liable to excise duty? 3. i have gone through the case record. the observations made by the commissioner of central excise & customs (appeals), pune, in appeal 4 and 5 basing on the relevant case are well reasoned and justified one.further, it lends support to the proposition laid down in the case of cce, jaipur-ii v. lipi data systems ltd., . in the above case, it is found that used laser toner cartridge dismantled and worn out parts were replaced by new components and toner refilled by the appellants in re-assembled cartridge. it is held that the said process does not amount to manufacture since no new and distinct commercial commodity came into existence. this case law squarely covers the facts involved in the instant case. therefore, i find no merits in the appeal filed by the revenue. in the result, appeal is dismissed.