2013 (10) TMI 235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f CCE, Mangalore vs. KVK Control Panels [2008 (1) TMI 756 - CESTAT, BANGALORE] - winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning of Central Excise Act, 1944. - stay granted. CENVAT Credit on Input Services - As regards, the cenvat credit on inputs short received from the job workers - there is no dispute as to the quantity of inputs received back .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... confirmed as ineligible cenvat credit on the copper and aluminium wires sent for job workers but received less. (c) Interest on the above said amounts and equivalent amount of penalty. 2. The above said amounts are upheld as dues by the first appellate authority. 3. Learned counsel would take us through the order in appeal and various documents and would show that the issue involved is rega .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se of CCE, Mangalore vs. KVK Control Panels 2008 (226) ELT 555 (Tri. Bang.) would cover the issue in their favaour. As regards the cenvat credit on the Aluminium/ copper coils, he would submit that decision of the Tribunal in the case of Forbes Aquatech Limited vs. CCE -2008 (86) RLT 160 (Cestat) would cover the issue in their favour as having the duty liability arises on the clearance of the inpu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tay petition and perusal of the records, it transpires that the demand of the duty on the appellant on the Aluminium/ Copper coils for the repair of transformers seems to be, prima facie, covered by the decision of the Tribunal in the case of CCE, Mangalore vs. KVK Control Panels (supra). In the said decision, the coordinate bench of the Tribunal has considered the self same contentions raised by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on relied upon by the learned DR for the proposition that Aluminium/ Copper coils are manufactured items, we find that the order of the Tribunal in the case of CCE, Mangalore vs. KVK Control Panels is an order on the specific issue. 8. In view of the foregoing, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X