2009 (7) TMI 972

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....ira Sisupal, JDR, for the Respondent. [Order]. - Heard both sides. Both sides agree that this is a case which can be decided by a Single Member Bench and hence the appeal is taken up for hearing and disposal. 2. Shri M. Saravanan, ld. Consultant, appearing for the appellants states that the appellants have come in appeal before the Tribunal in respect of two items namely Transformers....

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.... the provisions in existence at the material time, in a similar case, the Tribunal has allowed capital goods credit in respect of transformers in the case of CCE, Nagpur v. Indo Rama Synthetics India Ltd. reported in 1999 (113) E.L.T. 481 (Tri.), which has subsequently been upheld by the Hon'ble Supreme Court, vide CCE, Coimbatore v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.), with which the ....