CENTURY DENIM Vs. COMMISSIONER OF CENTRAL EXCISE, INDORE

JUDGEMENT

(1.) THE facts leading to filing of this appeal are, in brief, as under.

(2.) SHRI Aman Dave, Ms. Chahat Chawla and Shri Karander Dev Chopra, Advocates, the learned Counsels for the appellant, pleaded that the spare parts were not physically available at the time of debonding, as the same has been used up during the period from January 2001 to May 2001, that by replacing the old and worn out parts of the machinery by the new spare parts, the value of the machinery does not increase, that since the spare parts, in question, were not in stock when the in -principle approval for debonding had been granted, no duty can be demanded on the same and that in view of the above submissions, the impugned order is not correct.

(3.) WE have considered the submissions from both the sides and perused the records.