1994 (11) TMI 249

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..... [Order]. These appeals by Revenue arise out of Order-in-Appeal No. 36-37/CE/CHD/91, dated 16-1-1991 passed by Collector (Appeals) which set aside the Order of Asstt. Collector who disallowed Modvat credit on semi-finished motor vehicle parts on the ground processes like machining, trimming, welding, painting etc. do not amount to manufacture and as such no duty credit on such inputs was ad .....

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..... that operations carried on in the factory on such semi-finished goods do not amount to manufacture. In the grounds of appeal Collector himself admits that the goods were received in semi-finished condition. Reply to the show cause notice at page-10 of the paper book indicates final product in which the inputs in question were utilised and were cleared from the factory on payment of duty of Rs. 60 .....

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