TaxTMI 
TaxTMI 
2012 (10) TMI 543
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....final hearing after waiving the requirement of pre-deposit. 2. The appellant procured some spare parts in addition to the one manufactured by them and supplied. It is the claim of the appellants that they manufacture some spare parts and some of the parts which they do not manufacture are bought by them and supplied as genuine spare parts. Claim of the Revenue is that the appellant manufactures spare parts and also procures them from the market and clear them as if they have manufactured the same. For this purpose, it has been observed in the impugned order that bought-out spare parts as well as spare parts manufactured by them, are inspected and removed in a packing containing logo of TRF as genuine spare parts. It has been observed ....
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....which is the basis for him to come to the conclusion that bought-out spare parts which are in dispute in this case are also manufactured by the appellant. Therefore, we consider it sufficient to determine whether opening, packing, inspection, repacking and affixing of logo would amount to manufacture in respect of bought-out parts or not? 4. As regards the logo, the impugned order gives an impression that the logo of the manufacturer is affixed. In this case, the ld. Counsel submitted that they are only affixing words - "TRF genuine spare parts". Nowhere in the logo it is indicated that the goods are manufactured by TRF. Therefore, we cannot agree with the finding of the ld. Commissioner that the logo indicates that the goods are manu....