9911796707
TMI Blog2011 (4) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee are also applicable to the facts of this case - in favour of assessee. - E/4037/2003 - A/388/2011-WZB/C-II(EB) - Dated:- 19-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, JJ. Shri S.P. Mathew, Advocate for the appellant Shri H.B. Negi, Authorized Representative (SDR) for the respondent Per: B.S.V. Murthy: The appellant was engaged in the manufacture of industrial valves. On the ground that the appellant had manufactured and cleared industrial valves with the brand names 'Audco', 'BHEL', 'AIL', etc. and, therefore, in respect of the clearance with these brand names were not eligible for SSI exemption, investigation was taken up and after scrutiny of documents, recording of statements, etc. a show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Gwalior 2006 (201) ELT 302 (Trib.-Del.) to support his contention that substantial repairing and replacing of damaged parts would not amount to manufacture. He relies upon the Tribunal decision in the case of Commissioner of Central Excise, Pune vs. Dattanand Refrigeration Services Pvt. Ltd. 2001 (132) ELT 748 (Tri.-Mumbai) wherein repairs / reconditioning / remaking of compressor was held to be not amounting to manufacture. In the case of Metro Tyres Ltd. vs. Collector of Central Excise, Chandigarh 1996 (84) ELT 485 the Tribunal took a view that repairing and reconditioning of old defective electric fans by replacing parts, rewinding of motors, etc. does not amount to manufacture. 3. The learned DR submitted that in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 486, the Tribunal had held that repairing and reconditioning of old and defective electrical fans by replacing parts, rewinding of motor, refixing of old/new number plates with new guarantee card does not amount to manufacture as it does not result in production of a new article. In the case of Reliance Storage Energy System Pvt. Ltd., Tribunal had held that repairing, remaking, reconditioning of old and damaged goods dies not amount to manufacture even where major parts are changed. The Tribunal was considering reconditioning of old batteries whether amounting to manufacture. Also, in the case of M/s. Namita Gautam reported in 2002 (141) ELT 840 (T), it has been held by Cegat that it is a settled law that affixing of brand name does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent from the market as one of the input materials which were subjected to a complete process in manufacture into another set of Industrial valves by the several processes referred in the show cause notice. Respondent have not denied conducting these processes. However, there is no dispute on the fact that the appellant had capability of manufacturing Industrial valves which in fact were being marketed also under their own brand name "Progress" and "Pei". Also what was recovered from the common godown of the appellant firm shared with their sister concern were new Industrial valves bearing the brand names of the appellant unit or other persons." 6. We find that the reasoning adopted by the Commissioner (Appeals) for not following the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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