2005 (9) TMI 12

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..... - 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 resulting in the production of excisable goods on w .....

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..... 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 compressors have not undergone any process of manufacture and have been removed as such, in which case whatever credit that has been taken shoul .....

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..... 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 removed only after certain processes of manufacture have been undertaken. 5.In view of this discussion, we do not see any infirmity in the order of the Com .....

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