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TMI Blog2007 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... he Order No. COMMR (A)/280/VDR/20 dated, 27-6-2003 passed by the Commissioner (Appeals). 2. Heard both the sides. 3. The relevant facts in brief are as follows: (a) The appellants manufactured and supplied vacuum heaters to IOCL; as per the contract valued about Rs. 8.5 crores, they were required to supply some spares and accordingly supplied spares valued about Rs. 19 lakhs. (b) At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such; the goods supplied as spares were not manufactured in their factory. They have supplied the inputs procured by them as such but adding their margin of profit. As per law applicable at the relevant time, in respect of removal of inputs as such they were required to reverse only the credit taken on them and they have done. The fact that they supplied the inputs as spares and that they realised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the buyer. The department seeks to demand duty on the ground that once invoice was raised, the duty becomes payable irrespective of whether the amount mentioned in the supplementary invoices have been paid for or not. 7. The learned Advocate relied on the decision of the Hon'ble Supren Court in the case of MRF Ltd. v. Collector of Central Excise, Madras - 1997 (92)E.L.T. 309 (S.C.) in support o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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