2007 (10) TMI 49

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....manufacturers of moulds and dies (SH 8480.10). They supply these products to companies like TYS Motor Co. Ltd., Whirlpool of India Ltd. etc. The period of dispute involved in this case is April, 2003 to January, 2006, part of which is covered by the first appeal and the rest covered by the second appeal. During the said period, they had undertaken rectification/correction/modification works on mou....

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....me of these decisions are given below :- (i) Commissioner of Central Excise, Pune v. Dattanand Refrigeration Services Pvt. Ltd. [2001 (132) E.L.T. 748 (Tri.-Murnbai)], wherein repairs/reconditioning or remaking of compressors was held to be not amounting to manufacture under Section 2(f) of the Central Excise Act. (ii) Bombay Cycle and Motor Agency Ltd. v. Commissioner of Central Excise, Pun....

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....) E.L.T. 485 (Tribunal)], wherein repairs/reconditioning of old/detective electrical fans by replacement of parts, rewinding of motor, refixing of number plates etc. was held to be not amounting to manufacture. Learned Consultant has also relied on Circular No. 14/87 dated 30-12-1987 of CBEC, wherein it was clarified that modifications on the body already built on chassis of motor vehicle would....

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....nal accuracy of the moulds and, for this purpose, they used the above machine. They used the machine also for manufacturing components for other customers on job work basis. In this case, they were paying duty on the components, also. This aspect, however, was not seriously taken note of by the lower authorities, before whom the appellants forcefully pleaded that they had used the above machine fo....