9911796707
TMI Blog2018 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 tractors were exempted from levy of excise duty. Therefore, w.e.f. 09.07.2004 the appellants were clearing tractors withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were initiated by the Revenue for recovery of above stated amounts on the premises that the said tractors were not subjected to the processes amounting to manufacture and therefore in terms of Sub-Rule (2) of Rule 16 ibid, the appellants are required to reverse the Cenvat credit availed on receipt of the said tractors into the factory. The proceedings culminated into filing of present appeals bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dash board with meters & instrumentations, seat assembly, fuel tank, radiator, air cleaner assembly, silencer and seats, etc. and the following repair activities are undertaken so that a new and usable tractor is manufactured: Replacement of: (i) Steering assembly; (ii) brake liner & brake disc; (iii) bearing rubber part/oil seals/gears/shafts; (a) trumpet assembly; (b) gear box assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, New Delhi-III reported at 2002 (146) ELT 427 (Tri.-Del.). She has submitted that this Tribunal has held in the said case where identical processes were carried out that the said processes amounted to manufacture. 3. Heard the Ld. AR who has supported the impugned orders. 4. Having considered the rival contention and perusal of record, we find that the subject goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
