2018 (8) TMI 1079

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....ent(s): Ms. Nitina Nagori, Dy. Commr (A.R.) ORDER Per: Ramesh Nair, The brief facts of the case are that the appellant is engaged in the manufacture of engines. They are supplying engines to M/s. Kirloskar Oil Engine Ltd. on payment of duty. After use of engines by M/s Kirloskar which is defective, the same is given to the appellant for repairing for which the appellant is raising debit n....

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....ce on the judgment of Hon'ble Supreme court in the case of Collector of Central Excise Chandigarh Vs Eicher Tractors Ltd. 2004 (164) E.L.T. 129 (S.C.). 4. On careful consideration of submissions made by both the sides and perusal of records, we find from the records that the debit notes raised by the appellant is in respect of the engines supplied more than 3 years back and subsequently they ha....