TaxTMI 
TaxTMI 
2012 (12) TMI 478
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....r 84 of the Central Excise Tariff Act, 1985. They are also undertaking the job work/processing of old and worn out sugar mill rollers supplied to them by various sugar mills. The process involved on the said old and worn out rollers is de-shelling i.e. braking of old shells, re-shellinig i.e. mounting of C I shell on the old steel shafts by shrink fitting and subjecting the same to some further processing like machining and growing etc. Inasmuch as the activities of reconditioning of old and worn out rollers does not amount to manufacture, the appellant was not paying any Central Excise duty on the same. 2. Revenue by entertaining a view that such activity amounted to providing services falling under the category of maintenance and repai....
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....rely because they have not taken registration and has not paid the Service Tax, should not be considered as a factor for invocation of longer period of limitation. 5. The lower authorities on finding no merits on the above contention of the appellants, confirmed the demand, along with imposition of penalties in respect of activities undertaken by the appellants for the period 1.7.2003 to 5.3.06. The said order of adjudicating authority was upheld by Commissioner (Appeals) and hence the present appeal. 6. We have heard Shri Rajesh Chibber, learned advocate appearing for the appellant and Shri Amresh Jain, learned DR appearing for the Revenue. 7. The definition of maintenance or repair as provided in sub-clause (64) of Section 65 of ....
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.... 9. In any case, and in view of the matter, we note that definition of maintenance and /or repair services was amended with effect from 16.6.2005 and the services of reconditioning or restoration was introduced. The above facts stand admitted by Commissioner (Appeals) but he has observed that such inclusion in the definition was for giving the wider meaning to the service and to avoid speculations and interpretation. 10. We do not agree with the above observations of Commissioner (Appeals). Admittedly, the expression reconditioning and restoration was not available in the definition of maintenance or repair services prior to 16.6.2006 and the same were specifically introduced with effect from 16.6.05. Whatever may be the purpose of in....
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....itation. Learned advocate has contended that they were availing the modvat credit in respect of pig iron used for re-shelling activity also and as they were manufacturing excisable as also non-excisable goods, they were reversing the credit used for non-excisable goods i.e. re-shelling of old shells. The said excisable and non-excisable activity was being reflected by them separately in their RG I register. As such, he draws our attention to various letters written by them to their jurisdictional Superintendent indicating that as per the instructions, amount of credit availed on pig iron used in de-shelling and re-shelling of rollers is being reversed by them. As such, submits learned advocate entire activity was in the knowledge of the dep....