2014 (2) TMI 1052

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..... ORDER This appeal is filed by Revenue against Order-in-Appeal No. 38/BPL/2011, dated 23-2-2011 passed by the Commissioner of Central Excise, Bhopal. 2. The brief facts of the case are that M/s. BHEL (respondent) are manufacturer of electrical goods falling under Chapters 84 and 85 of the Central Excise Tariff. They had availed credit of Rs. 7,07,041/- on the hydraulic jack, ammonia paper....

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....ation which was again rejected by Commissioner (Appeals) vide his order dated 21-12-2009. The respondent filed an appeal before the Tribunal and Tribunal vide order dated 7-1-2011 remanded the matter to the Commissioner (Appeals) to hear the appeal on merits. The Commissioner (Appeals) vide his impugned order dated 23-2-2011 had allowed the appeal filed by the respondent. Revenue has challenged th....

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....facture of final product. He therefore submits that the Commissioner (Appeals) has wrongly allowed the credit and granted relief to the respondent in respect of hydraulic jack. 4. Ld. Consultant for the appellant submitted that total credit of Rs. 6,98,805/- was disallowed. Out of total credit disallowed Rs. 11,594/- only pertains to hydraulic jack and the balance amount is in respect of cre....

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....ter hearing both the sides, I find that the issue relates to availability of Cenvat credit in respect of hydraulic jack which is an item supplied with power transformers. It is used for lifting of the transformer tank, in order to move it on rails for changing oil in the event of short circuit fault. It is necessarily supplied against each order for transformer. I find that the Commissioner (Appea....