9911796707
TMI Blog1997 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... . Nunthuk, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T) (Oral)]. - This appeal is directed against the Order-in-Original dated 10th Oct., 1989 of Collector of Central Excise, Pune. 1.2 The appellants carry out rewinding or repairing and servicing of electric motors received from various customers. The processes carried out are (i) Complete removal of winding, (ii) Maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o obtain a particular size to give a coil a particular shape to fit on an electric motor. Shri Gadkari, Manager/Engineer of the appellant factory, made a statement in the Court that when these coils are required for smaller motors, they straightaway remove these from the spool and place it on the smaller motors. In case of large motors, however, the coils have to be removed from the spool and cut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade a submission that the Manager of the Appellant Company had filed an affidavit before Collector indicating the operations to which these coils are subjected to and indicating also that these do not amount to manufacture. 3. Ld. DR reiterates departmental arguments and, referring to para 18 of the affidavit submitted in the Court, submits that the appellants themselves have stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result, therefore, we are of the view that mere cutting of strip and insulating it or giving it a loop shape in order to enable it to be fitted to an electric motor during the course of a service operation would not amount to manufacture. We have gone through the various decisions cited by the appellants in the Court. In view of this, we set aside the impugned order and allow the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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