2002 (4) TMI 873

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. [Order]. -  The respondents manufacture Transformers and its parts falling under Chapter Heading No. 8504.00. They are also availing the Modvat credit on inputs under Rule 57A of the Central Excise Rules, 1944. During the month of June and July, 1998, they took credit of Rs. 2,079/- on the input items viz., Support Angles & Bracket Lashing purchased by them. The Deputy Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s a revenue appeal against the impugned order of Commissioner (Appeals). I have heard Shri H.C. Verma, JDR for the revenue. The respondents are not represented despite the notice. In the revenue appeal, it is contended that the support angles and bracket lashing are used for transportation of transformer. They are used to weld the transformer at one end of the truck body for transportation. Theref....