1997 (12) TMI 342

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..... bsp;This is an appeal filed by M/s. Ramsarup Electricals Ltd., against the impugned order dated 30-1-1997 passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. Heard Shri T.K. Srivastava, learned Advocate for the appellants and Department was represented by Shri Sanjeev Srivastava, learned JDR. 3. The issue relates to eligibility of the Transformer Oil for Modvat credit w .....

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..... reference to the provisions of the Excise Act and Modvat credit. Apart from this, he said that Board has issued a Circular as per Circular No. 344/60/97-CX, dated 22-10-1997 clarifying the position as the transformer cannot function without transformer oil. The manufacture of transformer cannot be treated as complete without the transformer oil filled into it. Moreover, the transformer oil has a .....

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..... here was no specific mention that this circular is applicable only after 1-4-1997. It was the contention of the party that this circular is in the nature of clarification and, accordingly, it was applicable to all the pending cases. In view of the submissions made by both the sides and issue with reference to the circular has not been considered and examined by the authorities below, obviously as .....

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