1998 (3) TMI 247

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....k, JDR, for the Respondent. [Order]. -  The short point involved in the instant appeal is as to whether the appellants are entitled to the Modvat credit of duty paid on the transformer oil used in the manufacture of transformers. The authorities below have denied the benefit on the ground that the transformer is not incomplete without putting the transformer oil in it and the transforme....

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....il being filled into it. He submitted that the reliance by the authorities below on the decision of the Tribunal in the case of M/s. NGEF Ltd. v. Collector of Central Excise reported in 1995 (77) E.L.T. 238 (Tribunal) is not appropriate inasmuch as the facts of that case are differentiable from the facts of the instant case. He clarified that in the said judgment transformer oil was being transpor....

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....ides. I fully agree with the contentions of the learned Advocate of the appellants that the earlier decision of the Tribunal in the case of NGEF Ltd. is not applicable to the facts of the instant case. I also find that in the decision relied upon by the learned JDR no reasoning for the denial of the Modvat credit in respect of transformer oil has been given. The Board has subsequently in their cir....