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TMI Blog2008 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... been verified and found that no UPS systems together with batteries were – matter remanded to verify and pass the fresh orders where such verification is absent. - E/2058/2003 & E/3422/2006 - A/810-811/2008-WZB/C-II/(EB) - Dated:- 25-9-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri S.M. Vaidya, JDR, for the Appellant. Shri A.G. Kulkarni , C.A. , for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - M/s. D.B. Electronics Pvt. Ltd. (hereinafter referred to as DBE), an SSI unit, are engaged in the manufacture of online uninterrupted power supply systems (UPS systems), static inverters, converters etc. During the course of visit of the officers of central excise to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces covering the period ranging from January 1992 to 31-3-2000 were issued from time to time to DBE on the same issue as covered in the show cause notice of February 1993. After the remand order of the Tribunal, the Commissioner of Central Excise directed the Superintendent of Central Excise to visit the factory of DBE to understand the nature of transaction effected by them, i.e. whether the batteries were supplied along with the UPS systems. In his report dated 26-9-2005, the Superintendent clearly stated that nothing had been identified evidencing clearance of batteries along with UPS; however, certain invoices have been identified indicating direct dispatch of batteries from the premises of suppliers of batteries to customers to whom DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the UPS systems were cleared from DBE along with battery. The Commissioner has conducted verification through the Superintendent of Central Excise who has reported categorically as under:- "The documents have been verified. Nothing has been identified evidencing clearance of batteries along with UPS. However, certain invoices have been identified indicating direct dispatch of batteries from the premises of the suppliers of batteries to the customers to whom M/s. DBE sold UPS. No Modvat credit was raised by M/s. DBE with reference to batteries so dispatched directly without receiving the goods in the factory of M/s. DBE. Declaration for availing Modvat credit in relation to battery in question was made first time by the assessee only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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