TMI Blog2008 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... its coil & HT leg coil & change of some minor parts & repair of transformer doesn’t amount to manufacture - appellant are charged under Service Tax for providing repairing service, so they can’t be called manufacturer – appeal allowed - E/2160, 2161& 2174/2005 - 108-110/2008-EX(BR)/(PB), - Dated:- 14-3-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) [Order per: S.S. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The Tribunal held that process of repair of transformer essentially consisted of replacement of its coil and HT leg coil and change of some minor parts and repair of transformer does not amount to manufacture. It is also submitted by the appellant that they are being charged under the Service Tax for providing repairing service, therefore, it cannot be held that they are engaged in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d depending upon the wear and tear and thus 16-18 parts were received attached to the so called Tank and Core. The name plate of the original manufacturer with other details remained affixed on Tank and Core. They supplied photographs of unrepaired as well as repaired transformers which were also tendered before the adjudicating authorities. The photo of tank is visually similar to the transformer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not amount to manufacture. In the present case, the Revenue failed to produce any evidence that the transformer loses its identity as such. The learned Advocate on behalf of the respondent has also shown that they paid duty on the value of the spare parts manufactured and used in the repair of the transformer. 6. We find that the present case is squarely covered by the decision of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that when the goods damaged which were brought back to the factory, were completely dismantled only good parts were salvaged and new motor vehicles assembled using new and salvaged parts it is not a repair but amounts to manufacture of a new motor vehicle. 6. We find that facts of the present case are similar to the facts in the case of Hindustan Transformers (supra). In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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