9911796707
TMI Blog1998 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... 65/MOD/45/97, dated 11-9-1997 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Bhopal (hereinafter referred to as the adjudicating authority). 2. Facts of the case is that the appellant is a manufacturer of electrical transformer falling under Chapter 85.04 of Central Excise Tariff Act, 1985 and is also engaged in the repairing of old transfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was attended by Shri Deepak Gupta, Director who reiterated the submissions already made in the appeal memo. It was pointed out by the appellant that the adjudicating authority has denied the credit on the ground that HT Coils manufactured by them are not goods as they are not marketable and as for analogs they cited the case of PSEB reported in 1995 (76) E.L.T. 313 (Tribunal). It was conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested prices of HV/LV winding for the leg. It was further submitted that the adjudicating authority has also disallowed. The Modvat credit taken on the duplicate copy of the challan under Rule 57F(3) on the ground that it is not a proper document under Rule 57G. This was a technical slip on the part of the Department as later this document was included in the list of proper document for availing c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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