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TMI Blog2014 (5) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ere cleared on payment of duty and after the repair, the transformer was cleared, the standby transformer comes back to the factory and on which the applicants are taking credit of the duty paid on the same - Considering the submissions made by the applicant and relying on the above cited judgment, the applicant has made out a case for 100% waiver of pre-deposit - stay granted. - Appeal No.E/8788 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and after the repair, the transformer was cleared, the standby transformer comes back to the factory and on which the applicants are taking credit of the duty paid on the same. Revenue is of the view that the applicant is not entitled to take credit on the said standby transformer returned back as same is not input and the credit cannot been taken on the strength of the own invoice which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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