2016 (11) TMI 504

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..... . They were dismantled and parts were kept in heap. Dismantled parts independently can not be identified as fan - decided in favor of assessee. When defective fans which had been dismantled, are reassembled, after removal of defective parts, repaired and replaced as new one by reusing remaining workable parts, it is a case of mere repairs and service and same can not be said to be 'manufacture' .....

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..... d by Tribunal for opinion to this Court pursuant to order dated 08.11.2004 passed in Central Excise Reference Application No. 24 of 2001:- 1. Whether defective fans received under rule 173-H when scrapped and dismantled and parts thereof stored separately in heaps can be identified as fan? 2. Whether assembly of dismantled parts or fan/new part amounts to manufacture under Section 2 (f) .....

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..... s fan. In the present case it is not disputed that defective fans were received for the purpose of service or repair. They were dismantled and parts were kept in heap. Dismantled parts independently can not be identified as fan. Hence question - 1 is answered in favour of assessee and against Revenue. 4. Coming to question no. 2, suffice it to say, when defective fans which had been dismantled, .....

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