TaxTMI 
TaxTMI 
2008 (3) TMI 64
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....President]. -1. Heard both sides. Common issue is involved, therefore, the appeals are being taken up together. 2. The issue involved in these appeals whether repair of transformers amounts to manufacture. In these cases, show-cause notices were issued on the ground that damaged transformers were not brought in for repair but only two parts of damaged transformers i.e. tank and core were receiv....
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.... 4. We find that this issue is already settled by the decision of the Tribunal in the case of Hindustan Transformers (supra). The Tribunal held as under 4. It is the contention of the ld. Departmental Representative that in this case the damaged transformers were completely dismantled in the premises of the State Electricity Board and two parts i.e. Core and Tank were handed over to the partie....
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.... issue, I have studied the contract between parties and SEB, as per annexure A. under heading 3. replacement of parts :- This will involve removal of damaged/defective parts, supply of new parts such as - wherever necessary. This clause shows that only defective parts of transformer were to be replaced. The above points show that the parties were receiving core and tanks with some other parts as s....
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....a Transformers and Switch Gears (Pvt.) Ltd. (Supra), which has been upheld by the Hon'ble Supreme Court as reported in 1997 (93) E.L.T. A125. So, we do not find any reason to interfere with the order passed by the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected." 5. The Revenue relied upon the decision of Hon'ble Supreme Court in the case of Escorts Ltd. v. CCE ....