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TMI Blog1977 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... (Control) Appellate Tribunal. 2.It was the case of the assessee (appellant) that it was merely repairing old transformers and not manufacturing them. This case the Tribunal accepted. 3.Further, it was the case of the assessee that it was entitled to the benefit of an exemption notification dated 30th April, 1975, issued under the provisions of Rule 8 of the Central Excise Rules whereby the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng : "The appellant is liable to pay duty on the value of spare parts manufactured and used in the old transformers and no duty is chargeable on the labour charges." Although the said notification was reproduced in its judgment, the Tribunal did not discuss it nor indicate why its benefit was not available to the assessee. 4.The assessee thereupon filed an application before the Tribunal for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us that neither in the principal order nor in the clarificatory order had the Tribunal taken note of the said notification and of the argument based thereon.He submitted that the clarification was no better in that it did not indicate any conclusion but stated only that duty was payable on the value of the spare parts manufactured `if otherwise payable'. 6.As we see it, the Tribunal was duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notification applies to the use of goods falling under Tariff Item 68 (which is not in dispute) which are manufactured in a factory and are intended to be used in that factory. The parts that the assessee manufactured in its factory and used in its factory in the repair of old transformers were, therefore, entitled to the benefit of the said notification. 9.Insofar as parts which were purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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