9911796707
TMI Blog1989 (4) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. - This appeal is directed against the order dated 29-2-1988 passed by the Collector of Central Excise (Appeals), Madras, by which he had allowed an application filed by the Department before him, under Section 35E(4) of the Central Excises and Salt Act, 1944 against the order of the Assistant Collector of Central Excise, Hosur Division, holding that the Assistant Collector, Hosur, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Rule 57-A and eligible for MODVAT credit. The Collector of Central Excise, Coimbatore, did not agree with the decision of the Assistant Collector and, therefore, gave direction under Section 35-E(2) to the Assistant Collector, Hosur to seek a review of the Assistant Collector s order before the Collector (Appeals) and the Assistant Collector filed an application accordingly under Section 35-E(4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven MODVAT credit. The learned Counsel pointed out that the coverage of the provisions of Rule 57-A is wide enough to include the tool kits as an input. It is also, according to the appellants, not covered by the exclusions as to what would not constitute an input for the purpose of Rule 57-A as given in the Explanation to that Rule because the tools mentioned therein are the Tool kits in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, be how far the Tool kit can be said to be used in or in relation to the manufacture of the final product viz. Mopeds in the present case. Admittedly, the tools are not an integral part of the Moped. They are supplied as an accessory to the Two Wheeler. It is also not the case that the Moped is unfinished without the Tool kit. Merely because the appellants provide for a storage space for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judging whether a material can be considered as an input for the purposes of MODVAT credit, we have to see the parameters of Rule 57-A and applying the parameters to Tool kits vis-a-vis Mopeds, as the final product, we find that they cannot be considered to be inputs for the purposes of Rule 57-A. In the circumstances, we see no reason to interfere with the order passed by the Collector (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
