2010 (12) TMI 1109

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....dvocate, for the Appellant. Shri I.P. Kohli, Advocate, for the Respondent. ORDER The Respondent-U.P. State Sugar Corporation Limited placed an order on M/s Jyoti Limited for complete re-insulation of 4 nos. main field coils with 'B' Class insulation as per original design including dismantling, varnishing, assembling, baking and backtol coating of rotor of Jyoti Make Alternator 2500 kilow....

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.... Rs. 8.000/- was billed. On the aggregate amount of Rs. 2,77,000/-, 13% excise duty was charged, amounting to Rs. 36,010/-. Respondent wanted to take advantage of excise duty of Rs. 36,010/- under Rule 57Q of the Central Excise Rules, 1944. That was denied and ultimately the matter reached the Tribunal. The Tribunal held that substantial part of the work envisaged by the purchase order and bill ta....

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....the Tariff which talks about parts suitable for use with the machines under Heading No. 85.01 or 85.02. No doubt, therefore, in respect of excise duty paid on parts while repairing the machine in question, respondent can take advantage of Rule 57Q, but having regard to the fact that neither in the order, nor in the bill it having been mentioned that the supply would only be of parts, on the other ....