{"id":93232,"date":"2004-05-05T00:00:00","date_gmt":"2004-05-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-tecumseh-products-india-ltd-vs-commissioner-of-central-excise-on-5-may-2004"},"modified":"2017-11-01T00:51:00","modified_gmt":"2017-10-31T19:21:00","slug":"ms-tecumseh-products-india-ltd-vs-commissioner-of-central-excise-on-5-may-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-tecumseh-products-india-ltd-vs-commissioner-of-central-excise-on-5-may-2004","title":{"rendered":"M\/S Tecumseh Products India Ltd vs Commissioner Of Central Excise, &#8230; on 5 May, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S Tecumseh Products India Ltd vs Commissioner Of Central Excise, &#8230; on 5 May, 2004<\/div>\n<div class=\"doc_author\">Author: R Babu<\/div>\n<div class=\"doc_bench\">Bench: Cji, G.P. Mathur.<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  1477 of 1998\n\nPETITIONER:\nM\/S Tecumseh Products India Ltd.\n\nRESPONDENT:\nCommissioner of Central Excise, Hyderabad\n\nDATE OF JUDGMENT: 05\/05\/2004\n\nBENCH:\nCJI &amp; G.P. MATHUR.\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>(WITH C.A. No. 1513\/1998)<\/p>\n<p>RAJENDRA BABU, CJI:\n<\/p>\n<p>\tThe question raised for our consideration in these<br \/>\nappeals is whether while repairing the defective<br \/>\ncompressors any part such as stators replaced by the<br \/>\nappellant involves manufacturing activity attracting<br \/>\nduty under the Central Excise Act. The appellant in the<br \/>\nprocess of repairing scraps some components which<br \/>\ncannot be repaired and one such component is stators.<br \/>\nThe stators were earlier manufactured in the factory of<br \/>\nthe appellants for repairing of the compressors.  Later,<br \/>\nthe materials required for replacing the scrapped<br \/>\ncomponents are received on payment of duty from the<br \/>\nfactory of the appellant.  The Service Centre sends<br \/>\nthese materials to outside job workers for making the<br \/>\nstators.  Thereafter the appellant undertook the<br \/>\nshaping, varnishing and baking of such stator to fit<br \/>\nsuch stators into the compressor housing.  The<br \/>\nCollector having felt that the activity of shaping,<br \/>\nvarnishing and baking done by the appellant on receipt<br \/>\nof the stator from the job workers results in<br \/>\nmanufacture and initiated proceedings for adjudication<br \/>\nof tax.\n<\/p>\n<p>\tThe appellant contended that the job workers are<br \/>\nmanufacturers of stators and not the appellant as<br \/>\nstators are received from the job workers in complete<br \/>\ntechnically functional state.  The activities undertaken<br \/>\nby the appellants are only to use the stator and not<br \/>\nmanufacture the stators.  The appellants also<br \/>\nchallenged the invocation of the longer period of<br \/>\nlimitation, which was available to the appellants only in<br \/>\ncase of suppression of fraud, coalition or willful<br \/>\nstatement or contravention of rules to the payment of<br \/>\nduty.\n<\/p>\n<p>\tThe Adjudicating Authority held that the job<br \/>\nworkers is the manufacturer of the stator and not the<br \/>\nappellants and that the extended period of limitation<br \/>\ncannot be invoked.    On appeal to the Appellate<br \/>\nTribunal, it was held that the appellants are<br \/>\nmanufacturers of the stators and not the job workers<br \/>\nbecause they undertook the process of shaping,<br \/>\nvarnishing and baking and then only the marketable<br \/>\ngoods came into existence and it also held that the<br \/>\nextended period of limitation was invokable.  Hence<br \/>\nthis appeal.\n<\/p>\n<p>\tSomewhat similar questions had arisen for<br \/>\nconsideration in <a href=\"\/doc\/1416886\/\">Shriram Refrigeration Industries<br \/>\nLtd. v. Collector of Central Excise, Hyderabad,<\/a><br \/>\n1986 (26) E.L.T. 353 and in CCE, New Delhi V. Karna<br \/>\nIndustries, 1992 (42) ECR 522. It appears that the<br \/>\nappeal filed against the order made in the Shriram<br \/>\nRefrigeration case (supra) to this Court stood dismissed<br \/>\nby this Court in Civil Appeal Nos.1029 of 1987 and<br \/>\nconnected matters on merits.  In that case the meaning<br \/>\nof &#8216;repairs&#8217; as differentiated from the term<br \/>\n&#8216;manufacturer&#8217; had been examined thoroughly by the<br \/>\nTribunal and, therefore, took the view that the repair,<br \/>\nrecondition or remake in the process of repair<br \/>\nemployed would not amount to manufacture.  Similarly,<br \/>\nin the case of &#8216;Karna&#8217;, the Tribunal took the view that<br \/>\nthe defective compressors received if repaired by<br \/>\nputting in the necessary parts which had worn out or<br \/>\nscrapped then there is no manufacturing activity<br \/>\ninvolved.\n<\/p>\n<p>\tIt is clear that the Tribunal, however, in the order<br \/>\nunder appeal took the view that while the job workers<br \/>\ncarried out the job work of winding of the stator, but<br \/>\nsuch stator would not be ready for use in the<br \/>\ncompressor and would be subject to the processes of<br \/>\npressing for shaping by hydraulic press.  This would go<br \/>\nto show that the stator as such could not have been<br \/>\nfitted and used in the compressor for which purpose it<br \/>\nhas been formed.  Further, varnishing was to be done<br \/>\nby the appellants and the same was done to provide<br \/>\nnecessary insulation and it became a finished product<br \/>\nonly in the hands of the appellants.  Therefore, the<br \/>\nactivity carried on by the appellant was considered to<br \/>\nbe one of manufacturer because they were carrying out<br \/>\nthe full range of processes for bringing into existence<br \/>\nthe &#8216;stator&#8217; and this range of process carried out by<br \/>\nthem was exactly the same are the ones which are<br \/>\ncarried out for the stators which were manufactured<br \/>\nout of new stack of laminations.\n<\/p>\n<p>\tThe situation that is considered and examined<br \/>\neither in the &#8216;Shriram Refregeration&#8217; or &#8216;Karna<br \/>\nIndustries&#8217; was entirely different.  In the present case,<br \/>\nwhat was looked into examined and found was the<br \/>\nseveral steps taken in respect of the stator and so far<br \/>\nas the stators were concerned, it has been rightly held<br \/>\nby the Tribunal that separate activities were carried on<br \/>\nby the appellants which were identical to the ones that<br \/>\nwas carried out in respect of new stator and, therefore,<br \/>\nto the extent of the stator being made ready for the<br \/>\npurpose of using in the repairing of compressor must<br \/>\nbe held to be an activity of manufacture and the<br \/>\nTribunal has confirmed the demand only in respect of<br \/>\n&#8220;Stators&#8221;.\n<\/p>\n<p>\tBut, insofar as the application of extended period<br \/>\nof limitation provided under Section 11A is concerned,<br \/>\nwe do not think that the Tribunal is justified because it<br \/>\nwas not clear as to whether if any part is used for the<br \/>\npurpose of repairing a machinery would amount to<br \/>\nmanufacture. In fact, the Tribunal on a detailed<br \/>\nanalysis and after going into several processes carried<br \/>\nout by the appellant, came to the conclusion that the<br \/>\nstators which were used in the repairing of the<br \/>\ncompressors involved manufacturing activity.  This<br \/>\ncircumstance itself shows that there was bona fide<br \/>\ndispute between the parties in regard to the question<br \/>\nwhether stators made ready for the purpose of use of<br \/>\ncompressors involved any manufacturing activity or<br \/>\nnot.  Therefore, to the extent the authorities invoked<br \/>\nSection 11A of the Act and imposed penal interests and<br \/>\nother penalities shall stand set aside and the order<br \/>\nmade by the Tribunal stands modified to that extent.\n<\/p>\n<p>\tThese appeals are partly allowed accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S Tecumseh Products India Ltd vs Commissioner Of Central Excise, &#8230; on 5 May, 2004 Author: R Babu Bench: Cji, G.P. Mathur. CASE NO.: Appeal (civil) 1477 of 1998 PETITIONER: M\/S Tecumseh Products India Ltd. RESPONDENT: Commissioner of Central Excise, Hyderabad DATE OF JUDGMENT: 05\/05\/2004 BENCH: CJI &amp; G.P. MATHUR. JUDGMENT: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-93232","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Tecumseh Products India Ltd vs Commissioner Of Central Excise, ... on 5 May, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-tecumseh-products-india-ltd-vs-commissioner-of-central-excise-on-5-may-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Tecumseh Products India Ltd vs Commissioner Of Central Excise, ... on 5 May, 2004 - Free Judgements of Supreme Court &amp; 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