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TMI Blog2013 (10) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of following amounts:- (a) Rs. 13,21,432/- confirmed as duty on the captive consumption of parts/components of transformers i.e. HV/LV Coils. (b) An amount of Rs. 2,64,428/- confirmed as ineligible cenvat credit on the copper and aluminium wires sent for job workers but received less. (c) Interest on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant received the exact quantity but department is of the view that weight of paper cannot be considered as receiving back of inputs in totality. It is his submission that, as regards copper coils used in the repairing of transformer, judgment of Tribunal in the case of CCE, Mangalore vs. KVK Control Panels 2008 (226) ELT 555 (Tri. Bang.) would cover the issue in their favaour. As regards the cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said goods are consumed for repairing of Transformer which are cleared without payment of duty. It is his submission that as regards the ineligible cenvat credit, he would reiterate the findings of the lower authorities. 5. After hearing both sides on the stay petition and perusal of the records, it transpires that the demand of the duty on the appellant on the Aluminium/ Copper coils for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, it would be on the job workers and not on the appellant as held by the Tribunal in the case of Forbes Aquatech Limited. 7. In short, prima-facie, appellant has made out a strong case for the waiver of pre-deposit of the amounts involved; and decision relied upon by the learned DR for the proposition that Aluminium/ Copper coils are manufactured items, we find that the order of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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