TMI Blog2005 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture as provided under sub-rule (3) of the said Rule 173H. After considering the process of remaking of new batteries from the defective/damaged batteries we are of the view that such remaking amounts to manufacturing. Thus, we are of the view that the appellants are not eligible for duty free clearance of remade batteries under Rule 173H. Accordingly, we set aside the impugned order in appeal and restore the order in original. The appeal is allowed. - HON BLE SHRI KRISHNA KUMAR, DR. CHITTARANJAN SATAPATHY, JJ. For the Appellant : Shri U.H. Jadhav, JDR, For the Respondent : None Order Chittaranjan Satapathy, Member (T) 1. Heard the learned D.R. None appeared for the respondents. We have taken on record the written submissions f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required for use in the manufacture of other goods in the factory; or (b) are required in the factory for construction, repairs or for use as fittings or equipment or for any other purpose for which such goods are normally consumed; or (c) need to be re-made, refined, reconditioned, repaired or subjected to any similar process in the factory; or (d) cannot be transported due to circumstances beyond the assessee s control, such as, the suspension of booking on railways, non-availability of railway wagons or the breakdown of carriers; or (e) are required for test or for study of designs or methods of construction : Provided that where such goods or parts thereof are required to be brought into the factory or warehouse of an assessee for an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h goods after repair/remaking without payment of duty is conditional upon such process of repairs/remaking not amounting to manufacture as provided under sub-rule (3) of the said Rule 173H. After considering the process of remaking of new batteries from the defective/damaged batteries we are of the view that such remaking amounts to manufacturing. Our view is supported by the following decisions :- (1) Tecumseh Products India Ltd. v. C.C.E., Hyderabad - 2004 (167) E.L.T. 498 (S.C.) - Repairing of defective compressors by replacing stators - Job workers carried out winding of such stators which were not ready for use in compressor as such and subjected by appellants to processes of shaping, varnishing and backing to fit into compressor housi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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