2005 (2) TMI 273

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....oth sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). In this case the demand was confirmed in respect of the coils. The contention of the appellant is that they are repairing only industrial motors/transformers in their factory and only defective burnt out parts are replaced. For this purpose, they obtained raw material in the form of super e....

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....t such type of coils are traded in the market and even the appellant has been selling the same to other/sister concerns. 5. We find that the appellant are only undertaking the process of repair of their transformers and motors and during that repair they also fabricate some winding coils from the super enameled copper wires which is only used for repair of motors and transformers. There is no evi....