2001 (1) TMI 197

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..... nts had a contract with M/s. Kirloskar Brothers Limited, whereby defective compressors earlier manufactured by M/s. Kirloskar Brothers Ltd. were repaired by the present appellants. The revenue alleged that the process undertaken by the respondents amounted to manufacture of compressors on which duty was leviable. In this belief the adjudicating Collector after hearing the appellants confirmed duty .....

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..... ing this the Tribunal had relied upon two earlier judgments of the Tribunal namely Shriram Industries [1986 (26) E.L.T. 353] and M/s. Karan Industries [1992 (42) ECR 522]. 3. We have satisfied that the process undertaken by the present appellant was the same as was undertaken by the appellants in the cited appeal of the Tribunal. The cited order therefore covers the case completely. We hold that .....

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