AAR-Liability to pay excise duty in respect of operations performed on battery cells for their clearance as battery bank

In Re Delta Power Solutions India Pvt. Ltd. (AAR)- In the present case there is no transformation that brings about a fundamental change in the character and use of the goods. The name remains the same (i.e. accumulator, although an assembly of batteries is called a battery bank), the character and usage remain the same (i.e. provide direct current to an appliance though of differing magnitude etc.) Applying the tests specified by the Apex Court, it cannot be said that a new article has emerged having a different name, character or usage. The activities undertaken do not amount to “manufact...