TMI Blog2007 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... le for Cenvat credit but not entitle for Ntf. No. 3/97 - Appeal No. E/4004/2003 - Final Order No. A/2026/2007-WZB/AHD - Dated:- 30-7-2007 - [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri J.C. Patel, learned Advocate and Shri M.M. Mathkar, learned JDR, we find that the appellant is engaged in the manufacture of transformer. They claim the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the precedent decision of the Tribunal in the case of Andrew Yule Co. Ltd. v. C.C.E., Chennai - 2004 (172) E.L.T. 212 (Tribunal) = 2004 (115) ECR 894 (Tri-Chennai). The benefit of Notification No. 10/97-C.E. stands extended to the transformers sup plied to Indira Gandhi Centre for Atomic Research. It has been observed that - "A transformer working on scientific principles must squarely f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 10/97-C.E., dated 1-3-97 in respect of transformers supplied to Bhabha Atomic Research Centre. 4 The other issue involved relates to benefit of Notification No. 3/2001-C.E., dated 1-3-2001 to those transformers which were supplied as -" Biogas Plant and Bio-gas Engine". The benefit of the same stands denied to the appellant by the Commissioner (Appeals) by observing that - "The plai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are cleared outside the factory. Therefore, even if the transformers are considered parts/accessories of Bio-gas and Engine, the benefit of Notification No. 3/2001 is not available to the transformers". As is clear from the notification, the same grants exemption to Bio-gas plant and engine and not to the parts. Admittedly, the transformers cannot be held to be either Plant or Engine. As rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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