2018 (12) TMI 1190

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....10 18/2010 H-III-ST dt 30.07.2010 2004 to 2009 (March) 2) ST/2050/2010 17/2010 dt 28.07.2010 2004 to 12/2008 3) ST/917/2012 23/2012 dt 23.02.2012 1/2010 to 12/2010 4) ST/25188/2013 263/2012 dt 16.11.2012 1/2011 to 9/2011 The relevant facts that arise for consideration in all these appeals being same, they are being disposed of by a common order. 2. The facts that arise for consideration are the appellants herein were manufacturers of threaded die rolls and cleared the same by availing the benefit of small scale exemption. During the period in question as enumerated above, the appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning. After d....

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....t is his submission that the process as enumerated above would amount to manufacturing of new threaded die rolls though the appellants are charging their customers only the labour charges for carrying out the said activity. It is his submission that Section Note 6 of Section XVI of CETA would apply in the case in hand. It was further submitted that at least two appeals i.e. ST/2050/2010 of Anok Precision Tools (P) Ltd and Appeal No ST/2337/2010-ST of Krison Sai Tool Crafts are hit by limitation as during the relevant period, both the appellants had informed the Revenue Authorities as to the activity of reconditioning of threaded die rolls. In support of such a claim, he draws our attention to a letter dated 12.06.1998 of Krison Sai Tools an....

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.... submissions made, we find that there is no dispute as to the fact that both the appellant are engaged in manufacturing of threaded die rolls and cleared the same, availing small scale exemption; that they received the worned out dies from their purchasers and undertook various processes and covert it as usable threaded die rolls and cleared the same to their customers for which they receive consideration towards labour charges. It is the claim of the appellant that this process amounts to manufacture and Section Note 6 of Section 16 of CETA would apply. The contention of the appellants that the activity/process undertaken by them would amount to manufacture is totally misplaced. The activity is undertaken by them on various worned out die ....