Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

The Commissioner Central Excise Versus M/s Metro Appliances Ltd. And Others

2016 (11) TMI 504 - ALLAHABAD HIGH COURT

Defective 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. T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red 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 p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Central Excise Reference No. 4 of 2005 - Dated:- 28-9-2016 - Hon'ble Sudhir Agarwal And Hon'ble Dr. Kaushal Jayendra Thaker, JJ. For the Applicant : C.S.C., Amit Mahajan, B. K. Singh Raghuvanhi For the Opposite Party : Manu Ghildyal, S. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4 passed in Central Excise Reference Application No. 24 of 2001:- "1. Whether defective fans received under rule 173-H when scrapped and dismantled and parts thereof stored separately in heaps can be identified as fan? 2. Whether assembly of dis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the party was evading duty by removing excisable goods in the guise of repaired one? 4. Whether Shri A.N. Passi, General Manger of the factory and Shri Rummy Chhabra, Managing Director of the Co. who were looking after all the activity of the factory .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rts, scraped separately, then identity of dismantled item disappear. It then can not be identified independently as fan. In the present case it is not disputed that defective fans were received for the purpose of service or repair. They were dismantl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version