2000 (6) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Mittal, Advocate, for the 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 whic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red by the assessee. He submmited that the 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 f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... October & November, 1996 have produced photocopies of RG 1 register of these months, which shows production of transformers." 4. I have carefully considered the matter. There is some force in the arguments advanced on behalf of the respondent that what they have sold to the Electricity Board is coil and not the transformer. Coil is a product which were manufactured on which duty has been ....