2006 (7) TMI 56

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Appeal No. E/258/2004 - Final Order No. 1332/2006 - Dated:- 21-7-2006 - Order per T.K. Jayaraman: This appeal has been filed against Order-in-Appeal No.16/2004-CE dated 30.1.2004 passed by the Commissioner of Central Excise (A), Cochin. 2. The facts of the case are as follows The appellants are manufacturers of transformers. They availed cenvat credit on inputs as well as capital g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aggrieved over the impugned order and have come before this Tribunal for relief. 3 Shri V Gangadharan, Representative of the Company appeared on behalf of the appellant and Shri RK. Singla JCDR for the Revenue. 4. Shri V. Gangadharan, Co. Rep. invited out attention to Notification No. 43/2001-CE non-tariff dated 26.6.2001 notifying the conditions, safeguards and procedures for procurement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he above provision is contained in the Central Excise Manual Published by the Board in Part VI relating to "Manufacture of Export Goods in Bond". 5. The learned JCDR fairly conceded the view point of the appellant. 6. We h4ve gone through the records of the case carefully. The goods on which cenvat credit have been availed were used in the repair of the transformers which was re-exported. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X