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2015 (9) TMI 297 - AT - Central ExciseDuty demand - Manufacturing activity or repair activity - Assessee received defected compressors - Held that:- there is clear distinction between the newly manufactured compressor and repaired one. It is also observed that if it is assumed that the repair claimed by the Appellant is not repair and it is a manufacture in terms of Section 2(f), then as per the nature of the product, there will be no concept of repair in respect of compressor and the like goods, for the reason that there can not be any process other than the process carried out by the Appellant in the present case for repair of the compressor. Obviously, if any defective compressor needs to be repaired, these very activities are required to repair the compressor - activity carried out by the Appellant on the defective compressor is clearly an activity of repair and by no stretch of imagination, it can be called as ‘manufacture' - Decided in favour of assessee.
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