2010 (12) TMI 1109

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..... espondent-U.P. State Sugar Corporation Limited placed an order on M/s Jyoti Limited for complete re-insulation of 4 nos. main field coils with B Class insulation as per original design including dismantling, varnishing, assembling, baking and backtol coating of rotor of Jyoti Make Alternator 2500 kilowatt. The order included ultrasonic testing of all the main pole shoe and wedge bolts as well as .....

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..... was charged, amounting to ₹ 36,010/-. Respondent wanted to take advantage of excise duty of ₹ 36,010/- under Rule 57Q of the Central Excise Rules, 1944. That was denied and ultimately the matter reached the Tribunal. The Tribunal held that substantial part of the work envisaged by the purchase order and bill tantamounts to supply of goods and, accordingly, excise duty thereon was char .....

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..... o. 85.01 or 85.02. No doubt, therefore, in respect of excise duty paid on parts while repairing the machine in question, respondent can take advantage of Rule 57Q, but having regard to the fact that neither in the order, nor in the bill it having been mentioned that the supply would only be of parts, on the other hand the same depicts repairing and testing of the parts handed over by the responden .....

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