1998 (3) TMI 247

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt appeal is as to whether the appellants are entitled to the Modvat credit of duty paid on the transformer oil used in the manufacture of transformers. The authorities below have denied the benefit on the ground that the transformer is not incomplete without putting the transformer oil in it and the transformer oil is a part giving functional aid in the manner of other accessories and cannot as s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of the Tribunal in the case of M/s. NGEF Ltd. v. Collector of Central Excise reported in 1995 (77) E.L.T. 238 (Tribunal) is not appropriate inasmuch as the facts of that case are differentiable from the facts of the instant case. He clarified that in the said judgment transformer oil was being transported separately with the transformer while in their case transformer oil is filled in the trans .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of the Tribunal in the case of NGEF Ltd. is not applicable to the facts of the instant case. I also find that in the decision relied upon by the learned JDR no reasoning for the denial of the Modvat credit in respect of transformer oil has been given. The Board has subsequently in their circular issued on 22-10-1997 has allowed the Modvat on the transformer oil used in the manufacture of transf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X