9911796707
TMI Blog2000 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... j Boyce Manufacturing Co. Ltd. a well known manufacturer of the refrigerating products for being used in the manufacture of refrigerators and the goods manufactured by the appellants suffered excise duty. 3.It would appear that out of such duty paid plastic moulded parts of refrigerator manufactured and supplied by the appellants to the refrigeration company, some products such as chiller tray inner, chiller tray outer, crisper tray, bottle shelf, PDP shelf etc. found to be defective and hence M/s. Godrej returned such defective products to the appellants for correction. On receipt of the goods and after complying with the relevant provisions of the Central Excise Rule 173H, the appellants reconditioned the same by melting the defective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to me the nature of the activity undertaken by the appellants. When I heard him, I told him that the melting will amount to manufacture. But Shri Sahasrabudhe with alacrity placed before me the judgment of the Tribunal in the case of CCE, Pune v. Sterlite Industries (I) Ltd. [1999 (107) E.L.T. 73]. Shri Sahasrabudhe states that the Tribunal in the said judgment supra refers to two Member Bench judgment of the Tribunal in the case of Collector v. J.G. Glass Ltd. [1988 (37) E.L.T. 248]. In fact, when I looked into the judgment of the Tribunal in Sterlite Industries case, it has also referred to the judgment of the Tribunal in Shriram Refrigerators Ltd. [1986 (26) E.L.T. 353] and Shriram Pistons Rings Ltd. [1983 (14) E.L.T. 1927]. 6.Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly by hand, now usually, by machinery and on a large scale; to fabricate, concoct; to produce unintelligently in quantity. In other words, the term "remaking" necessarilly means the manufacture of the same product from the duty paid goods. Ambiguity, therefore, lies in the fact that what has been permitted in sub-rule (1) of Rule 173H has been disallowed by sub-rule (2) thereof. Yet the rule is general in character and does not limit itself to any specific commodities; nor is there any enabling power with any authority to limit the said rule to any specific commodity. Now it is a well-settled principle of law that if there is any ambiguity in any statutory provisions the benefit thereof should be extended to the subject. Relying on this pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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