https://www.taxtmi.com/caselaws?id=166254 The Tribunal held that the repair work done by M/s Jyoti Limited for U.P. State Sugar Corporation Limited amounted to the supply of goods, entitling the Respondent to the benefit of Rule 57Q of the Central Excise Rules, 1944. The Appellant challenged this decision, arguing that the goods repaired did not match any items specified in the Tariff schedule. The Court directed the matter to be sent back to the Tribunal for further consideration on whether the repair and testing work could be classified as goods specified in the Tariff schedule, instructing the Tribunal to address the issue promptly. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 08 Sep 2014 11:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166254 The Tribunal held that the repair work done by M/s Jyoti Limited for U.P. State Sugar Corporation Limited amounted to the supply of goods, entitling the Respondent to the benefit of Rule 57Q of the Central Excise Rules, 1944. The Appellant challenged this decision, arguing that the goods repaired did not match any items specified in the Tariff schedule. The Court directed the matter to be sent back to the Tribunal for further consideration on whether the repair and testing work could be classified as goods specified in the Tariff schedule, instructing the Tribunal to address the issue promptly. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166254