2014 (5) TMI 946

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of the input credit availed on returned transformers by the applicants. 2. The brief facts of the case are that the applicants are manufacturers of transformer and clearing the same on payment of duty. Sometimes, the transformers which were supplied to the customer were returned back for repairs. In that situation, the applican .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no provision in rule 16 on which document credit can be taken. To support this contention, he relied on the decision in Supreme Industries Ltd. 2005 (189) ELT 453 which was followed by the Tribunal in Bunty Foods (India) Pvt. Ltd. 2009 (240) ELT 306. 4. 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 p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X