TMI Blog2014 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Revenue is that the appellant is able to sell coils and therefore, the coils can be said to have been manufactured and marketed and since the same is happening in the other unit. In the activity of replacing the coils for repairing motor / generators, the coils can be said to have been manufactured. The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly. Since nothing is clear, we consider it appropriate that the matter should go back to the original authority to begin a fresh proceeding, proper verification of all the documents with regard to the appellant s claim of Modvat credit and quantification of duty payable, etc. - Decided in favour of assessee. - E/26718, 26719 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal filed by the assessee on the ground that the case is covered by decision of the Tribunal in the case of Commissioner of Central Excise vs. Punjab State Electricity Board [1995 (76) E.L.T. 313 (Tri.)] which was upheld by Hon ble Supreme Court. Learned Commissioner (Appeals) had also observed that the materials sold by another unit could not be considered to determine duty liability in the repairing unit. The appeal was allowed on the ground of non-marketability of coils used for repairing of motors and generators. On appeal filed against this order, in the absence of the assessee, the Tribunal considered the decision of the Commissioner applying the decision of the Tribunal in the case of Punjab State Electricity Board (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that no documents were produced. However, learned C.A. submits that all the documents were produced to the investigating officers. The whole case has a lot of questions without answer. The question also arises when the assessee himself brought to the notice of the department that they are entitled to Modvat credit and the documents have been produced to the investigating officer, the observation that modvat credit has been claimed without documents is surprising. The adjudicating authority simply said that the documents were not produced before him. We also find that coils which are prepared for repair amounts to manufacture of new coil is not coming out. This aspect has not been considered at all. The ground taken by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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