Veena Industries Ltd vs Vapi on 3 March, 2023
This Tribunal's Division bench dealing with the identical facts though in the
matter of different product, in the case of Indian Card Clothing Co. Ltd.
(Supra) passed the following order :-
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M/S. Indian Card Clothing Co. Ltd vs Commissioner Of Central Excise, Pune I on 17 April, 2017
Advance Diesel Engines Private Limited vs Rajkot on 3 July, 2018
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 towards any
supplies of manufactured goods. He placed reliance on this tribunal's
judgment in the case of Indian Card Clothing Company vs Commissioner
of Excise, Pune-I 2017 (5) G.S.T.L. 190 (Tri.- Mum).
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