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2010 (1) TMI 331 - PUNJAB & HARYANA HIGH COURTDemand- Returned goods- M/s. Maruti Udyog Ltd. (hereinafter referred to as the respondents) is engaged in the manufacture of motor vehicles falling under Chapter 87 of First Schedule to Central Excise Tariff Act, 1985. The vehicles are cleared for home consumption on payment of appropriate duty of excise. The vehicles are also cleared for export under bond. Show Cause Notices to respondents contending that process of repair undertaken by respondents amounts to manufacture. Held that- The Tribunal has correctly held that the repair of cars damaged during the process of manufacture came within the scope of Rule 49 as Rule 49 makes it clear that duty is chargeable only on the removal of the goods from the factory or approved place of storage. It is submitted that the fact that cars were manufactured is irrelevant since the cars were not removed from the factory of Respondents. The Tribunal has rightly remitted the matter to the original authority for passing a fresh order taking into account the appellants claim under Rule 173L also. The appeal is dismissed.
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