9911796707
TMI Blog2018 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appeal No. E/53714/2014 is filed by manufacturer-appellant and the other appeal is filed by Revenue. 2. The brief facts of the case are that the manufacturer-appellant M/s NPS Powers Industries was engaged in the manufacture of Online as well as Offline UPSS (Uninterrupted Power Supply System). In addition to the same the said appellant was procuring Online UPSS from M/s RPS Industries, New Delhi, M/s Integrated Power Control, New Delhi & M/s Emerson Network Power (India) Pvt. Ltd., Thane. The said appellant, after procurement of Online UPSS, used to test Online UPSS and supplied the same to the customers to whom batteries were separately supplied and assembled to Online UPSS at the premises of Customers. The above stated activity appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re this Tribunal. 3. Heard the Learned Counsel for M/s NPS Powers Industries. He has submitted that during the course of investigation Revenue has conducted investigation at the end of the suppliers of Online UPSS and the manufacturers of Online UPSS who supplied the said goods. He further submitted that there is no chapter note holding that labelling or relabeling, packing or repacking of goods of Chapter 85 amounts to manufacture. He has further stated that the goods supplied by them were not incomplete or unfinished but they are complete and finished and on which Excise duty was paid. The Learned Counsel for appellant M/s NPS Power Industries contended that the transaction is not covered by said Section Note-6 of Section XVI of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prove that goods in question, that is Online UPSS supplied by the appellant were incomplete or unfinished. In fact, they were complete & finished goods on which duty was paid. Revenue has not brought on record any evidence to establish that at the end of said manufacturers of Online UPS the assessment was done by resorting to general Rule of interpretation of tariff particularly Rule 2(a) which has provided that the reference to article incomplete or unfinished should be treated as reference to finished and complete article if the article is having essential character of complete or finished article. Had the assessment at the end of manufacture supplier was made by resorting to said Rule, 2(a) of general rules for interpretation of statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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