1997 (8) TMI 195

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..... (T)]. Appellant manufactured and cleared goods such as industrial fans, blowers and exhaust fans. In the Modvat declaration under Rule 57G it showed electric motors as one of the inputs for the manufacture of the final product. Notice was issued to it on the ground that the electric motors were not component parts of the goods but accessories. He was of the view that electric motors were no .....

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..... n dispute that the motors formed part of the goods which the appellant cleared from its factory. The reason for the exclusion advanced by the Assistant Commissioner was that the motors were not essential for running the fans or other equipment to which they were connected, and to which they provided power. This reason would hold true in a situation where the goods cleared by the appellant did not .....

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..... ied upon says that machines, machinery etc. are not inputs if they are used for producing or processing any goods or bringing about a change in any substance. Those motors which were used in the appellant s factory and used to power machinery which were used to produce these goods would fall within the scope of this explanation. It is evident that motors which were cleared as parts of the final pr .....

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