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TMI Blog2012 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicants are supplying the operational spares along with transformer as per the order received from their foreign customers. This aspect shall be taken into account while reconsidering the matter. Impugned order is set aside after waiving the pre-deposit of dues and the matter is remanded back for de novo adjudication. - E/360 & 361/12 - - - Dated:- 8-10-2012 - SHRI S.S. KANG, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items exported. 3. The contention of the applicants is that the applicants are engaged in the manufacture of transformer falling under Chapter 8504 of the Central Excise Tariff Act, 1985. The applicants cleared as well as exported the transformer manufactured. The applicants are receiving the orders for supply of transformers along with operational spares. The operational spares are procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign customers abroad. The contention is that as the concerned person i.e. Commercial Manager submitted that the parts have been traded, therefore, the applicants are not entitled for credit as inputs for manufacture of the transformer. 6. In reply, the contention of the applicant is that even in case where the trader has exported the goods, he is entitled for rebate of duty on such items unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be supplied along with transformer. The applicants produced sample copy of the purchase order in support of their claims, which shows that their customers have ordered for transformer along with operational spares. 9. In this situation, we find that the matter needs reconsideration by the adjudicating authority, particularly in view of the facts that the applicants in reply to the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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