1993 (11) TMI 146 - AT - Central Excise

Summary

The revenue's appeal was rejected by the Appellate Tribunal CEGAT, Bombay. The case involved a refund claim under Rule 173L of the Central Excise Rules for a machine that was dismantled and its parts used to manufacture a new machine. The Collector (Appeals) allowed the refund, stating that the goods were used in the manufacture of goods of the same class. The Tribunal upheld this decision, citing that Rule 173L permits remaking and reconditioning of goods. The appeal from the revenue was rejected.