9911796707
TMI Blog1991 (3) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This is an appeal directed against the order of the Collector (Appeals), bearing No GSM-1823/89-Ahmedabad, dated 8-9-1989 rejecting the appellants appeal. 2. Facts of the case are that the appellants, who are the manufacturers of Dump loaders, also manufacture components such as air motors, wheel rim assembly, pistons. In some cases these components are also cleared as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been cleared as such and hence the benefits of those rules are not available and they cannot also be eligible for Modvat credit, because of the fact that though inputs manufactured and used within the factory of production are covered by the term inputs , in this case the goods manufactured have been cleared outside to a third party and have been returned and hence they would not come within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed authorities and the date of D-3 declaration is 4-1-1988. He, therefore, contended that Modvat credit should be made available to them. 3. Shri C.P. Arya, the Ld. SDR, on the other hand, contended that when the goods are cleared out of the factory they can be brought back only under the provisions of Rule 57A or Rule 173H or 173L. In this case, though they have declared the components as input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods, the ownership continues to rest with them. Explanation to Rule 57A also covers inputs lying within the factory and used by them. Even Rule 173H (as pointed out by Shri Arya) indicates that the goods brought back can be utilised by them for their own use. In view of the facts as above, I do not find any justification in upholding the contention of the authorities below. I, therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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