9911796707
TMI Blog2004 (1) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(3) of Central Excise Rules, 2002. 2. The Commissioner vide his impugned order has held that the reconditioning and repairing of the old bearings amounts to manufacture and passed the order with the following directions: "In respect of the goods received in your factory, which are not accompanied by duty paying documents the following procedure have to be followed in terms of Rule 16(3) of the Central Excise Rules, 2002. (i) The assessee should file an application to the jurisdictional Dy./Asstt. Commissioner of Central Excise through Range Officers mentioning or declaring description of goods, identification mark, number of container/packages, name and address from whom such goods are to be received, purpose, collateral evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are aggrieved with the Commissioner's direction to clear the goods on payment of duty by holding the same to be manufactured and hence excisable items. We have heard learned Shri Debi Pal, Senior Advocate appearing for the Revenue. 4. The process undertaken by the appellant for the repairing activity on the old bearings is detailed in the impugned order of the Commissioner as follows: "The assessee submitted the detail description of the process to be carried out for repair/refurbishing of old used bearings vide their letter dated 8-5-2002. This consists of dismantling of old bearing assembly, which includes cone, double cup, cone spacer, seal wear rings and backing ring. These parts of the bearing are individually cleaned and each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Collector of Central Excise, 1989 (43) E.L.T. 561 (Tribunal) it was held that change of oil, HT Led Coils and other parts in the old transformers does not amount to emergence of a new transformer and as such the repair of transformer does not amount to manufacture. Appeal against the above decision of the Tribunal was dismissed by the Hon'ble Supreme Court as recorded in Collector v. East India Transformer - 1997 (93) E.L.T. A125. 7. We also note that the Hon'ble Allahabad High Court in the case of Raman EIectricals v. U.O.I., 1988 (35) E.L.T. 275, Hyderabad has held that repaired transformers are not excisable in as much as the repairing activity is distinct from the manufacturing activity. SLP against such order of the Hon'ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture. 9. We also note that the Commissioner while giving directions to the appellant to clear the goods on payment of duty has himself observed that after completion of process of remaking, rewinding and reconditioning it shall be deemed that the processes amounting to manufacture has been undertaken. We are of the view that the deeming clause by creating fiction of law cannot be introduced by the Adjudicating Authority and he was required to decide the issue in accordance with law as also the precedent decisions. He himself has observed that the appellant is undertaking the process of rewinding and reconditioning of old bearings. 10. In view of foregoing discussions we set aside the impugned order and allow the appeal with co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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