2010 (4) TMI 466

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nayaka, Advocate and K.S. Jain, M.D., for the Respondent. [Order]. - Heard both sales. 2. The respondents have brought DG sets from their own unit at Silvasa and also from their unit located in Pondicherry. It is the case of the respondents that these DG sets were used as inputs for manufacturing DG sets mounted on trailers and in some cases control panels and batteries were also provided le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents have paid more duty than the credit taken on the DG sets received by them, there cannot be any case of duty demand on them. I also find that in most of the cases they have added value to the DG sets by way of manufacturing DG sets mounted on trailers and by adding other accessories. In few cases, they have cleared the DG sets as such and at the most they are required to reverse the credit ....