Bharat Wagon and Engineering Co. Vs. Commissioner of Central Excise, - Court Judgment

SooperKanoon Citationsooperkanoon.com/24550
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided OnJul-19-2001
Reported in(2002)(145)ELT118Tri(Kol.)kata
AppellantBharat Wagon and Engineering Co.
RespondentCommissioner of Central Excise,
Excerpt:
1. after dispensing with the condition of predeposit of duty and penalty amount we take up the appeal itself with the consent of both sides inasmuch as the issue involved is covered by the earlier decision of the tribunal in the appellant's own case.2. after hearing shri b.n. chattopadhaya, learned consultant and shri v.k. chaturvedi, learned sdr we find that the said demand of duty has been confirmed against the appellants on the finding that the process of reshelling of roller and shaft of sugar mill and fitting of fresh juice guard rings amounts to manufacture under section 2(f) of the central excise act. the tribunal in the appellant's own case vide order no. a-2003/cal/2000 dated 6.12.2000 has held that the process undertaken by the appellants for reconditioning and reshelling of sugar rollers cannot be held as amounting to manufacture. as such following the ratio of the above decision we set aside the impugned order and allow the appeal with consequential relief to the appellant(s).
Judgment:
1. After dispensing with the condition of predeposit of duty and penalty amount we take up the appeal itself with the consent of both sides inasmuch as the issue involved is covered by the earlier decision of the Tribunal in the appellant's own case.

2. After hearing Shri B.N. Chattopadhaya, learned Consultant and Shri V.K. Chaturvedi, learned SDR we find that the said demand of duty has been confirmed against the appellants on the finding that the process of reshelling of roller and shaft of sugar mill and fitting of fresh juice guard rings amounts to manufacture under Section 2(f) of the Central Excise Act. The Tribunal in the appellant's own case vide Order No. A-2003/Cal/2000 dated 6.12.2000 has held that the process undertaken by the appellants for reconditioning and reshelling of sugar rollers cannot be held as amounting to manufacture. As such following the ratio of the above decision we set aside the impugned order and allow the appeal with consequential relief to the appellant(s).