2013 (10) TMI 235

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....RDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of following amounts:- (a) Rs. 13,21,432/- confirmed as duty on the captive consumption of parts/components of transformers i.e. HV/LV Coils. (b) An amount of Rs. 2,64,428/- confirmed as ineligible cenvat credit on the copper and aluminium wires sent for job workers but received less. (c) Interest on the....

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....ant received the exact quantity but department is of the view that weight of paper cannot be considered as receiving back of inputs in totality. It is his submission that, as regards copper coils used in the repairing of transformer, judgment of Tribunal in the case of CCE, Mangalore vs. KVK Control Panels 2008 (226) ELT 555 (Tri. Bang.) would cover the issue in their favaour. As regards the cenva....

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....the said goods are consumed for repairing of Transformer which are cleared without payment of duty. It is his submission that as regards the ineligible cenvat credit, he would reiterate the findings of the lower authorities. 5. After hearing both sides on the stay petition and perusal of the records, it transpires that the demand of the duty on the appellant on the Aluminium/ Copper coils for the....