TMI Blog2008 (12) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of pre-deposit of tax of Rs. 10,38,198/- and penalty. 2. Heard both sides and perused the records. 3. Relevant facts, in brief, are that the applicants are engaged in the manufacture of sugar mill machinery and sugar mill roller and parts thereof. They are also undertaking process of shelling, deshelling, and reshelling of old and worn out sugar mill roller supplied by various sugar mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal had already held in a case that retreading of tyres amounts to repair. 5. After hearing both the sides, we find that prima facie, the process undertaken by the applicant amounts to reconditioning of old and worn out sugar mill rollers. We also find that the word reconditioning introduced in the definition on 16-5-05 and the applicant opted registration and paid the tax. Show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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