1997 (10) TMI 227

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.... Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T) (Oral)]. - This appeal is directed against the Order-in-Original dated 10th Oct., 1989 of Collector of Central Excise, Pune. 1.2 The appellants carry out rewinding or repairing and servicing of electric motors received from various customers. The processes carried out are (i) Complete rem....

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....arket and done essentially to obtain a particular size to give a coil a particular shape to fit on an electric motor. Shri Gadkari, Manager/Engineer of the appellant factory, made a statement in the Court that when these coils are required for smaller motors, they straightaway remove these from the spool and place it on the smaller motors. In case of large motors, however, the coils have to be rem....

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....T. 262 (Tribunal). He also made a submission that the Manager of the Appellant Company had filed an affidavit before Collector indicating the operations to which these coils are subjected to and indicating also that these do not amount to manufacture. 3. Ld. DR reiterates departmental arguments and, referring to para 18 of the affidavit submitted in the Court, submits that the appellants t....