2005 (9) TMI 409

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....ellant. None, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This is a Revenue's appeal against the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) set aside the order of the lower authority. The issue involved is whether the imported compressors brought into the respondent's premises and cleared therefrom have ....

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.... was carried out. (e)     Each compressor was then filled with brackets to make them ready for use/fitting. 2. It is the respondent's contention that the imported compressors cannot be used as such unless these processes are undertaken and the processes themselves bring into existence compressors which can be used and therefore there is a process of manufacture invol....