2013 (2) TMI 571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (AR) Per: P.R. Chandrasekharan: 1. The appeal and stay application are directed against order-in-appeal No. YDB/34/2012 dated 30/04/2012 passed by the Commissioner (Appeals) Mumbai. The stay application is taken up for consideration. 2. The appellant, M/s. Thermolab Scientific Equipments Pvt. Ltd. are manufacturers of laboratory equipment and they cleared the same on payment of excise du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The appellant preferred an appeal before the lower appellate authority, who rejected the appeal. Hence, the appellant is before me. 4. The Ld. Advocate for the appellant submits that the useable parts are once again used in the manufacture of similar equipments and, therefore, the activity undertaken by them amounts to manufacture and, therefore, they are not required to reverse the credit tak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....damaged vehicle is not restored to good condition by replacing or refixing parts. A new vehicle has been manufactured using the both new components and the salved parts. Therefore, he pleads for grant of stay of dues adjudged in the matter. 5. The Ld. AR strongly opposed the plea and submits that the activity undertaken by the appellant does not amount to manufacture and is only repair and, the....