2003 (6) TMI 261

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....vocate, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Lenzohm Electrical Engg. Pvt. Ltd. was engaged in the repair of coils of electrical transformers, motors and armatures. One of the processes involved in such repairs is unwinding of damaged coils and replacing of the damaged portion by a fresh strips of electrical conductors. Th....

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....t consider the appeal of the assessee. We are unable to accept the contention of the Counsel for the assessee that portion of the coil that insulated is not marketable for the reason that winding is connected with the annealing of coil. The reliance by him of the Tribunal decision in CCE v. SDO Coils Fabrication - 1996 (87) E.L.T. 262 is misplaced. The Tribunal in that decision held that coil them....