1998 (3) TMI 624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. M/s. Siemens Ltd. had cleared two switch boards to Metro Railways Calcutta on 27-9-83 on payment of excise duty. Due to floods, one of the switch board got damaged and was returned to the appellants factory on 28-7-84 for repairs under Rule 173H of the Central Excise Rules. As the department was of the view that process carried out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the form and they remained switch boards only; that under Rule 173H manufacturer can bring into factory the duty paid goods among other things for the purpose of remaking, refining, reconditioning, repairing or subjected to any similar process; that the switch board was subjected to these processes only. 3. Shri H.K. Motwani, General Manager, who appeared for hearing, contended that after comple .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se Rules. 5. We have examined the issue. Rule 173H provides that the assessee may bring into the factory the goods for inter alia, being refined, reconditioned, repaired or subjected to any similar process in the factory. The appellants have brought in damaged switch board for repair and in the process of repair all the inputs were changed. They had, however, used the old steel structure of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X