1998 (10) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Yaswant Electricals Ltd., Bhopal (hereinafter referred to as the Appellant) against Order-in-Original No. 65/MOD/45/97, dated 11-9-1997 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Bhopal (hereinafter referred to as the adjudicating authority). 2. Facts of the case is that the appellant is a manufacturer of electrical transformer fallin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has filed appeal against the said impugned order. 3. Personal hearing in the case was fixed on 25-8-1998 which was attended by Shri Deepak Gupta, Director who reiterated the submissions already made in the appeal memo. It was pointed out by the appellant that the adjudicating authority has denied the credit on the ground that HT Coils manufactured by them are not goods as they are not marketa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....factured by them is established by the fact that PSEB have called for tenders wherein they had asked for suggested prices of HV/LV winding for the leg. It was further submitted that the adjudicating authority has also disallowed. The Modvat credit taken on the duplicate copy of the challan under Rule 57F(3) on the ground that it is not a proper document under Rule 57G. This was a technical slip on....