1998 (3) TMI 624

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....llant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Siemens Ltd. had cleared two switch boards to Metro Railways Calcutta on 27-9-83 on payment of excise duty. Due to floods, one of the switch board got damaged and was returned to the appellants factory on 28-7-84 for repairs under Rule 173H of the Central Excise Rules. As the department w....

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....ion of the repairs, the goods did not change the form and they remained switch boards only; that under Rule 173H manufacturer can bring into factory the duty paid goods among other things for the purpose of remaking, refining, reconditioning, repairing or subjected to any similar process; that the switch board was subjected to these processes only. 3. Shri H.K. Motwani, General Manager, wh....

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....rned JDR Shri S. Nunthuk argued that all the inputs of the switch boards were changed and accordingly a new product emerged which situation is not covered by Rule 173H of the Central Excise Rules. 5. We have examined the issue. Rule 173H provides that the assessee may bring into the factory the goods for inter alia, being refined, reconditioned, repaired or subjected to any similar process....