2007 (10) TMI 190

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..... conditioning or subject to any other similar process in the factory while in this case the goods were meant for repair only and therefore, these goods should have been cleared under erstwhile Rule 173H – refund claimed under 173L is disallowed - E/3651-3653/05, E/3664-3665/05-SM - 1604-1608/2007-SM(BR)(PB), - Dated:- 16-10-2007 - Shri P.K. Das, Member (J) [Order]. -1. Common issue .....

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..... s carried out by the units are not "manufacture but repaired" and "rectification" only as held by the Tribunal vide its Final Order No. A/665/2001 dated 11-5-01 [ 2001(138) E.L.T. 268 (Tribunal)]. The Commissioner (Appeals) allowed the refund claim following the decision of the Tribunal dated. 10-5-01. The revenue filed these appeals against the order of the Commissioner (Appeals). 5. .....

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