2004 (11) TMI 137

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....his appeal, filed by M/s. Accurate Transformers Ltd., the issue involved is whether they have to discharge the duty liability on the bought out items used for the repair of transformers. 2. We heard Shri Rajesh Chhibar, learned Advocate for the appellants and Sh. S.C. Pushkarna, learned D.R. for the Revenue. 3. The appellants manufacture electric transformers which are mainly supplied by them to....

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....or repairing the old transformers, is payable relying upon the decision in the case of Siddhartha Tubes Ltd. v. CCE, 2000 (120) E.L.T. 679 (T). The Commissioner (Appeals) also, under the impugned order, has rejected their appeal holding that the duty of excise has to be discharged on the intrinsic value of the goods as held by the Supreme Court in the case of Sidhartha Tubes Ltd. v CCE, 2000 (115)....