2000 (6) TMI 392

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....he Respondent. [Order]. - This appeal arises out of and is directed against the order in appeal dated 20-1-2000 passed by the Commissioner (Appeals) Customs & Central Excise, Bhopal. 2. Arguing for the Revenue, Dr. Ravinder Babu, ld. JDR submitted that issue relates to Modvat credit. The party is claiming Modvat credit in respect of raw materials which were used in coil. He said that coil....

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....he party has issued invoices separately in favour of the Electricity Board towards repair of transformer and for sale of coil. This was clearly brought out by the Commissioner (Appeals) in para 5 of the impugned order. Para 5 of the impugned order is as under :- "5. The marketability of the 'Coil' is also established by the issue of the invoices in favour of the Electricity Boards towards re....