2006 (5) TMI 385

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..... sue raised in both the appeals is the same. Accordingly, they are heard together and are being disposed of under this common order. 2. The appellants are a manufacturer of Colour Picture Tubes. Such tubes are sold as original equipment to colour television manufacturers. In the present proceedings, certain picture tubes found in the appellant s factory (384 Nos.) and certain picture tubes in tra .....

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..... mon and the appellant carry out the repair work and return them to the original buyers. The ld. Counsel has emphasised that such receipt of items for repair is permitted under Central Excise Rules, 173H and in the present case, the transactions remained fully proved by the 57F(3) invoice of the sender, D-3 intimations, the register of repair, and the despatch invoices. He has also pointed out that .....

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..... documentary evidence. Further, there is no evidence on record contrary to the documentary evidence about return and repair. In these circumstances, the allegation that these goods are newly manufactured goods requiring payment of central excise duty has no merit. The issue, including the question of serial number, had come up before this Tribunal in the earlier case and the Tribunal held in favour .....

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