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TMI Blog2007 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... n it is used in testing and manufacturing components which are excisable - E/469-470/2007 - 1290-1291/2007 - Dated:- 22-10-2007 - [Order per : P.G. Chacko, Member (J)]. - The appellants are manufacturers of moulds and dies (SH 8480.10). They supply these products to companies like TYS Motor Co. Ltd., Whirlpool of India Ltd. etc. The period of dispute involved in this case is April, 2003 to Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f) of the Central Excise Act. A plethora of decisions have been cited by learned Consultant in sup port of the appellant's contention that the above activity does not amount to 'manufacture'. Some of these decisions are given below :- (i) Commissioner of Central Excise, Pune v. Dattanand Refrigeration Services Pvt. Ltd. [2001 (132) E.L.T. 748 (Tri.-Murnbai)], wherein repairs/reconditioning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87) E.L.T. 288 (Tri.-Mum], repair/reconditioning of heat ex changers by replacement of new tubes was held not amounting to manufacture. (vi) Metro Tyres Ltd. v. Collector of Central Excise, Chandigarh [1996 (84) E.L.T. 485 (Tribunal)], wherein repairs/reconditioning of old/detective electrical fans by replacement of parts, rewinding of motor, refixing of number plates etc. was held to be not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as also for manufacturing components. The appellants used to manufacture and supply moulds to their customers according to the latter's specifications. They were liable to satisfy their customers as to the dimensional accuracy of the moulds and, for this purpose, they used the above machine. They used the machine also for manufacturing components for other customers on job work basis. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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