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2012 (9) TMI 30 - AT - Central ExciseRefund claim of duty paid on HV/LV coils used captively for repairing transformer - Notification No.56/02-CE - denial - Revenue contended that fabrication of HV/LV coils do not bring about marketable goods as such, hence HV/LV coils captively consumed cannot be termed as excisable goods - Held that:- Decision of Tribunal in the matter of PSEB vs. C.C.E., Chandigarh (1994 (12) TMI 181 - CEGAT, NEW DELHI) has been confirmed by Supreme Court wherein it has been held that fabrication of HV/LV coils does not bring about marketable goods, as such, those coils are not subject to levy of excise duty. That being the case when excise duty was not leviable on the goods, the respondent cannot take the benefit of Notification No.56/02-CE on the plea that he has cleared non-excisable goods on payment of excise duty. Otherwise also we cannot ignore the fact that excise duty paid by the assessee gets passed on to the consumer and the assessee does not suffer financial loss as he gets excise duty back from the buyer - Decided against assessee
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