TaxTMI 
TaxTMI 
1997 (5) TMI 110
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....r of the Customs, Excise and Gold (Control) Appellate Tribunal. 2. It was the case of the assessee (appellant) that it was merely repairing old transformers and not manufacturing them. This case the Tribunal accepted. 3. Further, it was the case of the assessee that it was entitled to the benefit of an exemption notification dated 30th April, 1975, issued under the provisions of Ru....
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....ed of this part of the assessee's case by stating : "The appellant is liable to pay duty on the value of spare parts manufactured and used in the old transformers and no duty is chargeable on the labour charges." Although the said notification was reproduced in its judgment, the Tribunal did not discuss it nor indicate why its benefit was not available to the assessee. 4. The assesse....
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....rges". 5. Learned counsel for the assessee submitted before us that neither in the principal order nor in the clarificatory order had the Tribunal taken note of the said notification and of the argument based thereon.He submitted that the clarification was no better in that it did not indicate any conclusion but stated only that duty was payable on the value of the spare parts manufactured....
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....citor General now appearing for the Revenue does not do so either. 8. The said notification applies to the use of goods falling under Tariff Item 68 (which is not in dispute) which are manufactured in a factory and are intended to be used in that factory. The parts that the assessee manufactured in its factory and used in its factory in the repair of old transformers were, therefore, entit....