TMI Blog2005 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... peals filed by the Commissioner, Central Excise, BBSR-I against the order passed by the Commr. of Central Excise (Appeal) by order No. 207/BBSR-I/2004, dated 30-7-2004 and order No. 193/BBSR-I/2004, dated 23-6-2004. The respondents i.e. M/s. Raj Lubricants have filed a cross-objection in both the appeals. The issue involved in both the appeals is common. I proceed to decide the appeals as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the duty to M/s. NALCO and as such, they are entitled for Refund. The Lower Authority rejected the refund claim of the appellant on various grounds against which they filed the appeal with the Commissioner (Appeals). The Commissioner (Appeals) has set aside the order passed by the Lower Authority. He submits that the duty in this case has been paid by NALCO for which they have already taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Modvat credit by them. Once the manufacturer has taken the Modvat credit and he charges the duty from the customer, the customer cannot claim the refund of the duty. 4. I have heard both the sides. I find that in this case the Respondents have after purification used Transformer Oil, have not paid any duty to the Department when they have sold the same to their various customers. If the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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