2007 (10) TMI 190

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....sp;    Common issue is involved in these appeals and therefore, all are taken up together for disposal.    2.         Heard Id. DR on behalf of the revenue. None appeared on behalf of the respondent.    3.         The Revenue filed these appeals against the order of the Commissi....

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....decision of the Tribunal dated. 10-5-01. The revenue filed these appeals against the order of the Commissioner (Appeals).     5.       Ld. DR submits that Rule 173L covers the provisions of remaking, re fined and reconditioning or subject to any other similar process in the factory while in this case the goods were meant for repair only and therefore....