TMI Blog2008 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of transformer (old and used) for repair, and therefore, Rule 16 of the said Rules is not applicable - penal action (under Rule 27 of the Central Excise Rules, 2002) against appellants is not justified - E/3089-3091/2006-SM(BR) - 629-630 and 630A/2008-SM(BR)(PB), - Dated:- 11-3-2008 - Shri P.K. Das, Member (J) Shri S.P. Ozha, Consultant, for the Appellant, Ms. Archana Pandey Mitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on each of the appellants. 3. After hearing both sides and on perusal of the record, I find that the appellants are engaged in the manufacture of Transformers. They are not availing the Cenvat credit on the old and used transformer received for repairing job. The Adjudicating Authority observed that the allegation in show cause notice is on the basis of Trade Notice No. 72/2000, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned. I find that Rule 16 of the said Rules comes into play in respect of credit of duty on goods brought to the factory. In the present case, the appellant has not claimed credit on receipt of transformer for repair and therefore, Rule 16 of the said Rules is in applicable. Therefore, I do not agree with the finding of the Commissioner (Appeals). Accordingly, the adjudication orders are res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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