CCE Vs. EAST INDIA UDYOG LTD.

JUDGEMENT

(1.) THE issue involved in this Appeal filed by Revenue is whether HV/LV coils used by the M/s. East India Udyog Ltd. in repair of damaged transformers are chargeable to Central Excise Duty.

(2.) WHEN the matter was called, no one was present on behalf of the Respondent inspite of notice nor was there any request for adjournment We, therefore, heard Shri H C Verma, learned Departmental Representative, and perused the records.

(3.) LEARNED Departmental Representative submitted that the respondents undertook the repair of damaged transformers; that they use HV/LV coils to repair damaged transformers; that the duty is payable on these coils as they have manufactured the same and used captively in the factory; that they are paying duty on such coils in repair of transformers belonging to other electricity boards, which goes to show that these coils are liable to Central Excise duty; that the decisions relied upon by the Commissioner (Appeals) to hold that the impugned coils are not relevant because in those decisions the dutiability of coils was discussed which is not the issue in the present matter.