transformer core was Cold Rolled Grain Oriented/Cold Rolled Non-grain Oriented (CRGO/CRNO) Coils. CRGO coils/sheets were imported, the CRNO sheets were purchased ... transformer core can be used in the transformer only whereas the CRGO sheets could be used anywhere. A detailed note explaining various processes such
disallowance of modvat credit amounting to Rs. 26,138.75 in respect of CRGO Steel coils and further disallowance of duty amounting ... wrong. The Department has disallowed the modvat credit on CRGO Steel coils on the ground that no records were maintained so as to correlate
advertisement inviting
tenders for the purchase of Amorphous Transformers and CRGO
Transformers in the concerned Discoms at Annexure-I.
(B)
Be further pleased to direct ... Discoms in acquiring distribution transformers
i.e. Amorphous transformers as regards CRGO transformers.
The
Gujarat Urja Vikas Nigam Limited, the holding company, vide its
three
petitioner is engaged in business
of trading of (Cold Rolled Grain Oriented)
CRGO Strips, Sheets, etc. During Financial
Year 2023-24, the petitioner made purchase ... sale transactions with one M/s. S. T.
Electricals for "CRGO Strips".
4.2. The respondent No.2-Commissioner of
Customs (Prevantive), Jaipur initiated
ORDER DATED: 29/11/2024
undefined
5. The respondent assessee was importing CRGO coils having
width of more than 600 mm falling under Chapter CETSH ... availing Cenvat Credit of the duty
paid on the same.
6. CRGO coils imported by the assessee was subjected to
reduction of width by carrying
Crgo Agency vs New Delhi on 26 March, 2021
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH
Customs Appeal
since the global crisis prevalent
and the non-availability of the CRGO Steel resulted in
short supply of Interconnecting Transformers.
Ultimately ... only on account of the global crisis
in the availability of CRGO steel which was
required to manufacture the Inter Connecting
Transformer
Transformer Core Stack as well as cutting of silicon steel
coil (CRGO Coils) from wider size to smaller size falling
under Sub Heading ... February 2014 to June 2015 the appellants
have cleared CRGO Coils by classifying the product under
72251100 and 72261100 as final product, CRGO Coils
that cutting of 'E&I'
laminations from CRNGO and CRGO sheets by the assessee is a manufacturing
activity and eligible for deduction ... consists of cutting 'E&I' laminations from CRNGO and
CRGO sheets. The Learned Assessing Officer was of the view that the activity
imported goods as Silicon Electrical Steel (Cold Rolled Grain Oriented) strips (CRGO) classifiable under 72261100 and loaded the price to US $410 PMT CIF. That ... show cause notice dated 30/9/2003 are for CRGO Steel Strips of irregular shapes and sizes and are not for material obtained from dismantling
