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TMI Blog2007 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ce evidence that transformer loses its identity as such – Revenue’s appeal rejected - E/788-793/2006 - 418-423/2007-EX(PB) - Dated:- 4-7-2007 - [Order per : P.K. Das, Member (J)]. - The issue involved in this appeal is as to whether repair of transformer would amount to manufacture. 2.The facts of the case in brief are that the respondents are engaged in the manufacture of Power Distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gears (Pvt.) Ltd. v. Collector of Customs - 1989 (43) E.L.T. 561 (Tribunal). Revenue filed the appeal before the Commissioner (Appeals), which has also been rejected. Hence, the present appeal is being filed by the Revenue. 3.Heard both sides and perused the record. 4.It is the contention of the ld. Departmental Representative that in this case the damaged transformers were completely dismant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the adjudicating authorities. The photo of tank is visually similar to the transformer. To clarify on this issue, I have studied the contract between parties and SEB, as per annexure A. under heading 3. replacement of parts :- This will involve removal of damaged/defective parts, supply of new parts such as — wherever necessary. This clause shows that only defective parts of transformer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ' 6.We find that the present case is squarely covered by the decision of the Tribunal in the case of East India Transformers and Switch Gears (Pvt.) Ltd. (supra), which has been upheld by the Hon'ble Supreme Court as reported in 1997 (93) E.L.T. A125. So, we do not find any reason to interfere with the order passed by the Commissioner (Appeals). Accordingly, the appeal filed by the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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