2005 (9) TMI 12

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....oner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) set aside the order of the lower authority. The issue involved is whether the imported compressors brought into the respondent's premises and cleared therefrom have undergone any process of manufacture resulting in the production of excisable goods on which duty is paid. It is an admitted position that the responde....

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.... respondent's contention that the imported compressors cannot be used as such unless these processes are undertaken and the processes themselves bring into existence compressors which can be used and therefore there is a process of manufacture involved. The Revenue's contention however is that the compressors have not undergone any process of manufacture and have been removed as such, in which cas....