9911796707
TMI Blog2012 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - Since common issue involved in these appeals, the same were heard together and are being disposed of by a common order. The appellants are engaged in the manufacture of HT/LT Coils for transformers and also are engaged in repairing of transformers received from the electricity boards. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their customers. The show cause notices were adjudicated by the respective original Adjudicating Authorities who confirmed the duty demands alongwith interest and imposed penalties on them. The appeals filed by the appellants were dismissed by the Commissioner (Appeals). Against these orders of the Commissioner (Appeals), these appeals have been filed. 2. Heard both the sides. 3. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Corporation v. CCE, Kanpur reported in 1999 (114) E.L.T. 166 has held that the reclamation of transformer oil from used transformer oil does not amount to manufacture so as to attract levy of excise duty afresh, that ratio of this judgment of the Tribunal is squarely applicable to the facts of this case, and that in view of this, the impugned orders are not correct. 4. Shri S.R. Meena, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of manufacture under Section 2(f)(ii) of Central Excise Act, 1944 readwith Chapter Note 4 of Chapter 27 of the Central Excise Tariff. 7. Under Section 2(f)(ii), the manufacture includes any process which is specified in relation to any goods in Section or Chapter Notes of the 1st Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture. Chapter Note 4 of Chapter 27 st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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