TaxTMI 
TaxTMI 
1996 (12) TMI 168
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...., for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufacture Photocopiers of which a vital ingredient is the Photo Receptor Drum. The Drum is a polished aluminium tube of diameter of 340 mm groved at both ends and is coated with a compound containing Selenium. In the operation of a photocopier, the selenium alloy coating takes the image from the master and transf....
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....has been filed before us. 2. Shri R. Nambirajan, Advocate claimed that in undertaking the activity of stripping of the damaged coating and of giving a fresh coating, no new product emerged. The goods received were (sic) drums which identity remains even after their reconditioning. In support of his contention, he cited the judgment of the Punjab and Haryana High Court reported in 1985 (20) E....
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.... case of Shri Ram Refrigeration - 1986 (26) E.L.T. 353 in which it was held that where damaged compressors were cut open and where some of the parts were replaced, the process did not amount to manufacture of a fresh article. 3. We have carefully considered the submissions made by both the sides. 4. The judgments cited by the ld. Advocate bring out clearly that where certain parts are ....