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TMI Blog1992 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyanam, Member (J)]. This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 31-10-1988 confirming the order of the Assistant Collector of Central Excise, Madras-17, dated 7-4-1988 holding that the duty paid inputs received by the appellant but not utilised in the manufacture of end-product but cleared as inputs on payment of duty under Rule 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Heard Shri Subramanian, the learned DR. 4. The issue set out above has been clarified by the Board in the aforesaid letter as under : The matter has been examined by the Board. Since inputs brought by the assessee for taking Modvat Credit have been purchased and not actually manufactured by the assessee, the same when cleared as such on payment of duty cannot be regarded as goods manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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