1998 (7) TMI 317

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..... der per : C.N.B. Nair, Member (T)]. The facts involved in the impugned order are that the appellant had manufactured a chilling plant of 3 tons capacity and paid duty on the same. Subsequently on finding that this chilling plant is not adequate for the function they replaced its compressor with a compressor of 8 tonnes capacity and also incorporated the other changes necessary. The adjudicat .....

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..... d the value addition due to such re-making resulting in change of model does not result in manufacture of new article. He also submits that the chilling plant in question is a part of the printing machinery and function of the chilling plant is to ensure that adequate moisture supply is provided to the paper on which printing is done and paper did not brake on account of excess dryness. He, theref .....

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..... appellant had manufactured a three tonne chilling plant and paid duty. The subsequent upgradation of the plant by replacing the compressor does not amount to manufacture of a new plant; it amounts only to modification. In the circumstances, the demand of duty on the plant again was not justified. There is also no justification for demanding duty merely because value addition had taken place on a .....

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