2014 (2) TMI 699

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....te, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER A very short issue is involved in the present appeal. The appellant is engaged in the manufacture of traction motors. They also received defective traction motors from their customers and after repairing, clearing the same, under due intimation to jurisdiction Central Excise authorities. During the course of repair of ....

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.... to manufacture. Admittedly provisions of Rule 8 are applicable in respect of captively consumed goods and cannot be held to be invocable in case of clearances of repaired items. Though the said issue does not need the support of any precedent decision but we may refer to Tribunal's decision in the case of CCE, Indore v. Hotline CPT Ltd. [2010 (262) E.L.T. 312 (Tri.-Del.)] observing that the proce....