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TMI Blog2018 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, also the returned tractors were stripped of external assemble and then put on assemble line. Therefore, the process amounted to manufacture - appeal allowed - decided in favor of appellant. - Appeal No. E/2693-2694/2007 - ORDER No. A/62854-62855 / 2018 - Dated:- 5-9-2018 - Mr. Ashok Jindal, Hon'ble Member ( Judicial ) And Mr. Anil G. Shakkarwar, Hon ble Member ( Technical ) For the Appellant : Ms. Kranti Somani, Advocate For the Respondent : Shri H. Singh, AR ORDER Per : Mr. Anil G. Shakkarwar Brief facts of the case are that the appellants were engaged in the manufacture of Tractors. The appellants were clearing tractors on payment of central excise duty till 08.07.2004, w.e.f. 09.07.2004, the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings were upheld by the Ld. Commissioner (Appeals). Therefore, the present appeals. 2. Heard the Ld. Counsel for the appellants. She has submitted that the said tractors were not repaired and were once again totally remade and manufactured and the processes was carried out amounting to manufacture and since the goods were manufactured and were exempted w.e.f. 09.07.2004, there was no requirement of reversal of availed Cenvat credit or requirement of payment of central excise duty. The Ld. Counsel further submitted that the received goods were taken up to the assessably line after stripping off external assemblies, dash board with meters instrumentations, seat assembly, fuel tank, radiator, air cleaner assembly, silencer and seats, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere brought into the factory and were subjected to the processes which are stated in the foregoing paragraph. We also find from the relied upon case law that only those vehicles which are suffered heavy damages during transit are returned to the factory and they were completely dismantled and only the goods parts are salvaged and thereafter they were put to the assemble line for complete re-marking. This Tribunal in the case of Maruti Udyog (supra) held that the said process amounted to manufacture. We find that in the present case, also the returned tractors were stripped of external assemble and then put on assemble line. Therefore, we hold that in the present case, the process amounted to manufacture. Therefore, we do not find any merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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