9911796707
TMI Blog1987 (9) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 1-4-1981 to 30-9-1981. After adjudication the Assistant Collector under his order dated 24-8-1982 confirmed the demand. On appeal the said order was consolidated order in respect of two appeals by the present respondents. The present appeal against the said order so far as it related to the order of Assistant Collector dated 24-8-1982 mentioned above. 2. The respondents have intimated by letter dated 24-9-1987 that they shall not be appearing in person. None has appeared on their behalf during the hearing. We have perused facts and heard Shri K.S. Sachar, Jr. D.R. for the department. 3. As earlier mentioned, the impugned order-in-appeal dealt with, and disposed of, two appeals by the present respondents. One was against ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent impugned order. 5. Rule 173H of the Central Excise Rules provides for retention or re-entry of duty paid goods in the factory or warehouse. Sub-rule (2) reads that the goods brought into a factory in accordance with sub-rule (1) may, if not subjected to any process amounting to manufacture, be removed from the factory without payment of duty. The question, therefore, is whether in the present instance the reconditioning of the dies amounted to manufacture. The case for the respondent is that the goods were dies when brought in for reconditioning and continued to be dies even after the reconditioning and no new product had emerged due to the process of reconditioning and therefore no duty was payable. In his order the Assistant Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to manufacture. The Tribunal held against the assessee. But the said judgment was set aside by the Supreme Court as reported in 1987 (29) E.L.T. 751. In doing so, the Supreme Court took note of the fact that the department itself had later accepted the position that such rubberising and relining of old and used vessels would not amount to manufacture. Another decision which could also be looked into with advantage is the case of Sriram Refrigeration Industries Ltd. [1986 (26) E.L.T. 353]. In an elaborate judgment the Tribunal held that so long as the process applied was only that of reconditioning, even inclusive of addition of new parts in replacing old parts, the benefit of duty free removal under Rule 173H would be available so long ..... X X X X Extracts X X X X X X X X Extracts X X X X
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