9911796707
TMI Blog2016 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... he work carried out on the die for delamination and repaired the die on job work basis. This document indicated that main appellant had carried out the repairing work as the dies received by them from the customers and to our mind, both the lower authorities misdirected their findings without appreciating the factual matrix. Since the amounts received by the main appellant is for the repairing/reconditioning of old used dies and machinery metal part we hold that the amounts on which duty liability is confirmed along with interest is incorrect and should not have been included for discharge of duty liability as the said amount is not for any manufacturing activity. Since we are setting aside the demand of the duty liability, question of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing of die blocks and moulds and cutting dies. It is his submission that in addition to such manufacturing activity, they also under take repair and rectification of the dies blocks, cutting dies and moulds as sent by their customers and charge separately as labor charges which are exempted and cannot be considered as an amount received for manufacturing activity. It is his submission that the first round of litigation this bench vide order no. A/74-75/WZB/2004/C-II dated 22.04.2003, remanded the matter back for reconsideration as to ascertain where the main appellant was correct in claiming the amounts received were for repair charges or otherwise. He would submit that the appellant had produced various invoices before the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for job work done on the used and old metal machinery parts, M.S. Plates and rounds. The first appellate authority having recorded this, did not accept the fact that the main appellant was doing repairing, come to conclusion it was amounting to manufacturing. We have perused the invoices (specimen invoice) issued by main appellant during the relevant period. These invoices as recovered by the department under panchnama, we see the signature of M/s. D souza having seen the said invoices. On perusal of the invoices, it transpires that the main appellant had in few invoices rectified the MS plates, as per drawings and instructions, did machining of M.S. plates, repair and took trial of the work carried out on the die for delamination and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
