9911796707
TMI Blog2001 (8) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order]. - The short question that arises for consideration in this appeal is as to whether the process of reconditioning of old kiln shell would bring into existence a new product for levy of duty. 2. The appellants were entrusted for repairing and reconditioning of old kiln shell by M/s. India Cements Ltd. on job work basis. The appellants did not bring into existence a ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of levy of duty. He relies on the following judgments : (i) Ugar Sugar Works Ltd. v. CCE [1990 (47) E.L.T. 561 (T)] (ii) CCE v. Maize Products Ltd., [1990 (49) E.L.T. 544 (T)] (iii) Bata India Ltd. v. CCE [1994 (73) E.L.T. 167 (T)] 2. Appearing on behalf of the Revenue, the ld. DR submits that the Commissioner has given a clear cut findings that the appellants had tested the product to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the basis that the process brings into existence a new product which it satisfies to the ISI Specifications. Therefore, it amounts to process of manufacture and hence it is a new product for the purpose of levy of duty. 4. On a careful consideration, I am of the considered opinion that the fact of reconditioning of old kiln is not disputed. I notice that this issue was considered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
