2002 (10) TMI 190

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..... ous engineering products falling under Chapter 73, 84 and 85 of the Schedule to the Central Excise Tariff Act, 1985. In addition, they also carry out the work of repair at the site on old duty paid equipments supplied by customers. Vide letter dated 1-6-1995, ONGC entered into a lumpsum contract for repair of 5 Nos. of Heat Exchangers by replacement of new tubes. The Department was of the view tha .....

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..... E, Hyderabad [1986 (26) E.L.T. 353 (Tribunal)], wherein, it was held that repairing and reconditioning of defective compressors did not amount to manufacture. In the case of Metro Tyres Ltd. v. CCE, Chandigarh [1996 (84) E.L.T. 485], the Tribunal has held that repairing and reconditioning of old and defective electric fans by replacement of parts, rewinding of motor, refixing of new and old number .....

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