2000 (9) TMI 119

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.... also undertaking the repairs of old transformers in which they were using L.V./H.V. coils made from DPC wire; a show cause notice was issued to them for demanding duty on DPC wire used as insulated wire; that the Dy. Commissioner confirmed duty of Rs. 69,374/- and imposed penalty of equal amount under Rule 173Q of Central Excise Rules holding that the coil is not marketable and DPC wires in the form of LV/HV coils continue to be classified under Heading No. 85.44 of the Central Excise Tariff Act, attracting excise duty @ of 25%. He, further, mentioned that, however, Commissioner (Appeals) set aside the Adjudication Order holding that the findings of the Dy. Commissioner are contradictory to the order passed for confirmation of demand; that....

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....e case of East India Transformers and Switch Gears Pvt. Ltd. v. CCE - 1989 (43) E.L.T. 561 and further Misc. Order, as reported in 1990 (47) E.L.T. 442 (T), has held that duty should be paid on coils and other parts used in the repairing of old transformers; that on appeal the Supreme Court, in East India Transformers and Switch Gears Pvt. Ltd. v. CCE, Meerut - 1997 (92) E.L.T. 449 (S.C.), held that parts manufactured in the Factory and used for repair of old transformer within the factory are exempted under Notification No. 118/75-C.E., dated 30-4-1975. The ld. Consultant, therefore, contended that it is thus clear that the coils are excisable product because the question of payment of duty or 'exemption would arise only when the goods are....