2006 (5) TMI 87

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....uty paid by its job workers on repaired/processed transformer oil and the transformer. The original authority confirmed the demand of the credit to the extent of Rs. 1,83,966/- availed by M/s. SPIC (HCD) under Rule 57U of the Central Excise Rules, 1944. The original authority had held that the job workers were not required to pay duty on the repaired/reconditioned capital goods received by them un....

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....it of the duty paid by the job worker irrespective of the fact whether the job worker was required to pay duty or not. 3. Smt. R. Bhagyadevi, learned SDR reiterated the reasoning contained in the impugned order. 4. We have considered the rival submissions. It is observed that the appellant had received the goods and had taken credit of the duty paid on those goods which had been sent....