2013 (12) TMI 675

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....applicant is a manufacture of "Industrial Valves". They supply such industrial valves to consumers in Domestic Tariff Area. They also supply such valves to 100% EOUs. In the present appeal before us, there is no dispute regarding industrial valves being supplied either to units in DTA or 100% EOUs. The applicant also procures from other units spares required for use in such industrial valves and s....

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....eld the order of the adjudicating authority. Aggrieved by the order of Commissioner (Appeals), the applicant has filed this appeal before the Tribunal along with the application for waiver of pre-deposit of dues arising from the impugned order, for admission of appeal. 4. The learned counsel for the applicant submits that they were doing certain manufacturing activities on the spares procured f....

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....uch activities amount to manufacture. She argues that manufactured products can be cleared to 100% EOUs without payment of duty and that is what the applicant did. The learned counsel relies on the decision of Lakshmi Machine Works Vs Commissioner of Central Excise, Coimbatore reported in 2005 (184) E.L.T. 61 (Tri.- Chennai). But it is noted that in this case the Hon'ble High Court directed pre-de....

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....cise, Chennai-II reported in 2008 (228) E.L.T. 94 (Tri.-Chennai) and in the case of Ford India Ltd. Vs. Commissioner of Central Excise, Chennai reported in 2007 (214) E.L.T. 40 (Tri.-Chennai) are also to the same effect. 7. There is another matter involved in this appeal which relates to the same type of spares supplied under Notification No.6/2006 (S. No.91) providing exemption to goods suppli....