1998 (3) TMI 344

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....vastava, JDR, for the Respondent. [Order]. -  Shri T.K. Srivastava, ld. Advocate arguing for dispensing the pre-deposit of duty amounting to Rs. 81,013,02 (sic) submits that the applicants are engaged in the manufacture of electrical transformers. A dispute arose whether the transformer oil supplied with the transformers is eligible to Modvat credit or not. The Department alleged that t....

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....of transformer for the purpose of levy of duty on transformer. 2. Opposing the request for dispensing with pre-deposit of duty, Shri Sanjeev Srivastava, ld. JDR submits that the manufacture of transformer is complete before transformer oil is filled in the transformer. He submits that the impugned order does not show that the transformer oil was filled in the transformer after the manufact....