CESTAT Chennai: Appellant wins spare parts replacement case citing Supreme Court precedent

The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant in a case concerning the replacement of spare parts during free warranty service. The Tribunal found that the issue was covered by a previous decision of the Supreme Court and the Tribunal itself, leading to the setting aside of the impugned orders and allowing the appeals with consequential relief, if any, as per law.

---

---

Issues: Common issue of replacement of spare parts during free warranty service.

Analysis:

The judgment by the Appellate Tribunal CESTAT Chennai, delivered by Hon'ble Ms. Sulekha Beevi C.S. and Hon'ble Shri Madhu Mohan Damodhar, involved a common issue regarding the replacement of spare parts by the manufacturer in lieu of the same replaced by the appellant during free warranty service. The appellant's counsel relied on the Supreme Court's decision in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. and highlighted a previous decision by the Tribunal in the case of ABT Ltd. Vs. Commissioner of Central Excise, Coimbatore, where the issue was decided in favor of the appellants. On the other hand, the ld. AR supported the findings in the impugned order.

Upon hearing both sides, the Tribunal found that the appellant's counsel was correct in asserting that the issue was covered by both the Supreme Court's decision and the Tribunal's previous ruling. Therefore, the Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals with consequential relief, if any, as per law. The judgment was dictated and pronounced in open court by the Tribunal.

---