2006 (5) TMI 385

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....J. Sanchej, JDR, for the Respondent. [Order]. - The issue raised in both the appeals is the same. Accordingly, they are heard together and are being disposed of under this common order. 2. The appellants are a manufacturer of Colour Picture Tubes. Such tubes are sold as original equipment to colour television manufacturers. In the present proceedings, certain picture tubes found in t....

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....urn of a certain quantity of colour picture tubes on account of defects is common and the appellant carry out the repair work and return them to the original buyers. The ld. Counsel has emphasised that such receipt of items for repair is permitted under Central Excise Rules, 173H and in the present case, the transactions remained fully proved by the 57F(3) invoice of the sender, D-3 intimations, t....