TMI Blog2018 (8) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is in respect of the engines supplied more than 3 years back and subsequently they have received the said engine as defective only for repair for which debit note was raised. This activity is limited to repair of old and used engines, which has nothing to do with the manufacturing of the engine which was supplied long back. Therefore, the debit note is for repair which cannot be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of debit notes which is for repairing of old and used engine on the ground that it is an additional consideration. 2. Sh. P.V. Sheth, Ld. Counsel appearing on behalf of the appellant submits that this repairing is in respect of used, old and defective engines which has nothing to do with the manufacturing activity of the new engines and therefore, it is not an additional consideration toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair for which debit note was raised. This activity is limited to repair of old and used engines, which has nothing to do with the manufacturing of the engine which was supplied long back. Therefore, the debit not is for repair which cannot be treated as additional consideration towards the sale of the engine which was made long back. Accordingly the appellant is not liable for duty. The judgeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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