2017 (9) TMI 910

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..... d vice versa Present for the Respondent:  Shri Satyapal, AR ORDER Both sides are in appeal. 2.  The brief facts of the case are that the assessees are manufacturers of LT/HT coils falling under Chapter sub-heading 8504 9010 of the First Schedule to the Central Excise Tariff Act, 1985, as parts of transformers to be further used in the repair of old/damaged distribution transformers o .....

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..... and equivalent penalty and held that the process of conversion of DPC or aluminium coil into HT/LT coils amounts to manufacture.  Further, the valuation was ordered to be determined to be under Rule 8 and 11 of Valuation Rules 2000. The Revenue and the assessee both went in appeal, wherein the Commissioner (Appeals) allowed the appeal of the department holding that HT/LT coils meet twin test .....

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..... 4.  Considering the fact that the said issue in the assessee's own case for the earlier period has been decided by this Tribunal vide Order Final Order No.A/55645-55647/2013-EX (DB) dated 26.2.2013 wherein it was held that the activity undertaken by the assessee does not amount to manufacture, therefore, no duty is payable by the assessee.  In that circumstance, relying on the decision o .....

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