TaxTMI 
TaxTMI 
2014 (12) TMI 412
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.... manufactured by them during the course of repairing motors / generators. The appellant had two units, one manufacturing and selling coils and another for repairs. In the first unit, there is no dispute that they were paying duty and the second unit, they are not at all paying duty. The appellant submitted a statement with the letter showing that the appellant need not pay any duty at all if Modvat credit benefit is taken into account for the manufacture of coils and treating the repairing activity as amounting to manufacture. After the letter was submitted with statement, the departmental officers visited the unit and thereafter, in August 1999, a show-cause notice was issued to the appellant proposing demand of Central Excise duty on the ....
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....iring as 'works contract service' and was paying tax. In works contract service, VAT was paid. Moreover, he also submits that the appellant's claim for Modvat credit is totally ignored. 3. Learned A.R. on behalf of Revenue submits that the appellant neither informed any details to the department nor produced any documents and therefore, Modvat credit was rightly denied. He also submits that the issue has been properly considered by the lower authorities. 4. We have carefully considered the submissions made by both sides. At this stage, we do not go into a lot of details. In this case, the appellant wrote a letter to the department admitting their liability to pay and intimating the department that they are entitled to Modvat credit. Howev....