2018 (9) TMI 249

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....: Ms. Kranti Somani, Advocate For the Respondent : Shri H. Singh, AR ORDER Per : Mr. Anil G. Shakkarwar Brief facts of the case are that the appellants were engaged in the manufacture of Tractors. The appellants were clearing tractors on payment of central excise duty till 08.07.2004, w.e.f. 09.07.2004, the tractors were exempted from levy of excise duty. Therefore, w.e.f. 09.07.2004 t....

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....nto the factory. Therefore, the proceedings were initiated by the Revenue for recovery of above stated amounts on the premises that the said tractors were not subjected to the processes amounting to manufacture and therefore in terms of Sub-Rule (2) of Rule 16 ibid, the appellants are required to reverse the Cenvat credit availed on receipt of the said tractors into the factory. The proceedings cu....

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....ine after stripping off external assemblies, dash board with meters & instrumentations, seat assembly, fuel tank, radiator, air cleaner assembly, silencer and seats, etc. and the following repair activities are undertaken so that a new and usable tractor is manufactured: Replacement of: (i) Steering assembly; (ii) brake liner & brake disc; (iii) bearing rubber part/oil s....

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....from production head. She has further relied on the final order of this Tribunal in the case of Maruti Udyog vs. Commissioner of Central Excise, New Delhi-III reported at 2002 (146) ELT 427 (Tri.-Del.). She has submitted that this Tribunal has held in the said case where identical processes were carried out that the said processes amounted to manufacture. 3. Heard the Ld. AR who has supported t....