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2016 (11) TMI 504 - ALLAHABAD HIGH COURTDefective fans received under rule 173-H - assembly of dismantled parts or fan/new part amounts to manufacture? - replacement of defective fan - Held that: - it is not disputed that defective fans were received for the purpose of service or repair. They were dismantled and parts were kept in heap. Dismantled parts independently can not be identified as fan - decided in favor of assessee. When defective fans which had been dismantled, are reassembled, after removal of defective parts, repaired and replaced as new one by reusing remaining workable parts, it is a case of mere repairs and service and same can not be said to be 'manufacture' as defined under Section 2 (f) of Central Excise Act, 1944. Learned counsel for Revenue could not place any authority before us to persuade us to take a different view. - service or repair by replacement of new parts while using other parts for reassembling, will not amount to 'manufacture'. Appeal allowed - decided in favor of assessee.
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