The Associated Cement Companies Vs. Cce

.....filed this appeal against order-in-appeal passed by the commissioner (appeals). in this case the demand was confirmed in respect of the coils. the contention of the appellant is that they are repairing only industrial motors/transformers in their factory and only defective burnt out parts are replaced. for this purpose, they obtained raw material in the form of super enameled copper wire/strip/bars and also not claimed modvat credit and that wires is used for replacing the burnt out parts of the old motors/transformers. the contention is that the revenue is demanding duty in respect of the winding coils by classifying the same under chapter 85 of the central excise tariff. the contention of the appellant is that they are not manufacturing and clearing any winding coils as such they are only undertaking the activity of repairing motors/transformers. therefore, there is no case of demand in respect of winding coils.3. the appellant also relied upon the decision in their own case vide final order no. 147/2003/nb-a dated 25.3.03.4. the revenue relied upon the observations made by the commissioner (appeals) where it has been specifically mentioned that such type of coils are traded in the market and even the appellant had been selling the same to other/sister concerns.5. we find that the appellant are only undertaking the process of repair of their transformers and motors and during that repair they also fabricate some winding coils from the super enameled copper wires which is only used for repair of motors and transformers. there is no evidence on record to show that the appellants were clearing the winding coils as such. further the appellant relied upon the decision of the tribunal in the case of punjab state electricity board v. cce reported in 1995 (76) elt 313 held that cols fabricated by the electricity board while during the repair of transformer is not a commodity by itself and only comes into existence as a part of transformer, therefore, such coils are.....