2005 (9) TMI 409

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..... [Order per : Moheb Ali M., Member (T)]. -  This is a Revenue's appeal against the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) set aside the order of the lower authority. The issue involved is whether the imported compressors brought into the respondent's premises and cleared therefrom have undergone any process of manufacture res .....

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..... ach compressor was then filled with brackets to make them ready for use/fitting. 2. It is the respondent's contention that the imported compressors cannot be used as such unless these processes are undertaken and the processes themselves bring into existence compressors which can be used and therefore there is a process of manufacture involved. The Revenue's contention however is that the co .....

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..... The department also has been collecting duty on the final products, i.e. compressors. They cannot now turn round and say that the final products are not a result of manufacture of goods. Insofar as the second contention that the goods were removed as such and therefore the credit taken initially should have been reversed, we observe that the inputs have not been removed as such but have been remov .....

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