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TMI Blog2003 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit allowed by the Commissioner (Appeals) on transformers, by holding the same to be an integral part of plant and machinery and by following the decision of the Tribunal in the case of Commissioner of Customs, Jaipur v. Indian Rayons - 1996 (88) E.L.T. 381 on the grounds :- (i) The word'plant' as used in Rule 57Q, Explanation (1)(a) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-8-2003 of the Respondent intimating they cannot attend the hearing or afford to engage a representative. Thus submission made should be considered. The adjournment sought is registered. I proceed to decide the issue. 3. After consideration, it is found :- (a) The amount involved is Rs. 14,575/- availed as credit and Rs. 5,000/- as penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e"User" who keeping in mind the technology used and the commercial expediency would bring in a particular machine or/and set of machines to his factory for manufacture of the final product. (c) Transformers are admittedly bringing in a charge in the Electric Supply and there use is to be determined by the manufacturer. No commercial manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (para 6)] and 1997 (92) E.L.T. 276 (para 6) of CCE v. R.K. Marbles Ltd. (g) The reliance on Shanmugaraja Spinning Mills Pvt. Ltd. - 1997 (89) E.L.T. 84 by Revenue is not well placed in view of the decision in the case of Nahar Spinning Mills - 1998 (97) E.L.T. 127 and Birla Ericson Opticals Ltd. - 1998 (100) E.L.T. 498. 3. In view of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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