2009 (7) TMI 968

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..... s of the case as per records, in brief, are that the appellants are engaged in the manufacture of Electrical Transformer and parts thereof under heading No. 8504 of the Schedule to the Central Excise Tariff Act, 1985. They are also engaged in repairing of old and damaged transformers. The appellants were availing Cenvat credit on Transformer oil used in manufacturing activities as well as in repai .....

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..... it in terms of Rule 6 of Cenvat credit Rules, 2001. He further submits that in the instant case, there is no removal of goods as such from the factory and, therefore, Rule 3(4) of the Cenvat Credit Rules, 2001 would not apply. He further submits that there is no suppression of facts and, therefore, extended period of limitation would not apply. He also submits that the Commissioner (Appeals) has n .....

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..... dit availed against receipt of transformer oil on the quantity of transformer oil used in repair of old and damaged transformers. The appellant maintained separate records in respect of Transformer Oil used in manufacturing activities as well as repairing work as required under Rule 6 of the Rules. There is no material available to show that the appellants removed the transformer oil as such from .....

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