9911796707
TMI Blog1997 (9) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... nder G.P.-I No. 227, dated 24-1-1987. Subsequently, however, they filed refund claim amounting to Rs. 65,482.40 in respect of 200 pieces of pumps which they claimed were exempted under Notification No. 217/85, dated 8-10-1985 as amended by the Notification No. 79/86-C.E., dated 10-2-1986. The only mistake committed was that they did not follow the Chapter X procedure. In respect of 180 Pumps they did not file refund claim since M/s. Mahindra Mahindra Ltd. had availed of Modvat credit benefit. In respect of 200 pumps, however, no credit was taken since the finished goods were exempted. The claim was rejected by the Assistant Collector and Collector (Appeals). 3. We have heard both sides. Notification No. 217/85-C.E. grants exemption to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts components parts of diesel oil operated; internal combustion engines other than engine valves, gaskets, nozzles and nozzle holders, pistons, piston rings, gudgeon pins, circlips and filter elements or inserted or cartridges and falling under Chapter 84 or 85 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and intended for use in the manufacture of diesel oil operated internal combusion engines, from the whole of the duty of excise leviable thereon under section 3 of the said Act : Provided that where such use is elsewhere than in the factory of production of such components parts, the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... internal combustion engine the appellants would be entitled to exemption even though the formality under Chapter X procedure is not followed. In view of this we are of the view that matter would have to go back by way of remand to determine the exact factual position. We therefore set aside the impugned order and remand the matter to the Assistant Commissioner to satisfy himself that the impugned goods were received by M/s. Mahindra Mahindra Ltd. and were utilised for the manufacture of diesel oil operated internal combustion engine and pass a de novo decision in accordance with the observation contained in this order. Appellants are at liberty produce such additional evidence indicating the facts of receipts and utilisation of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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