9911796707
TMI Blog2004 (10) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order (Oral)]. - In these five appeals filed by the Revenue, the issue to be settled is the same. The respondents were engaged in the manufacture of Washing Machines and parts thereof and were availing the benefit of Modvat credit on inputs under Rule 57A of the erstwhile Central Excise Rules, 1944. One of their inputs for the manufacture of Washing Machine Cabinet was Pre-painted Stainless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the assessee, who contended that there was no removal of input as such and that only Steel Scrap was removed on payment of appropriate duty. It was also claimed that the goods cleared as Scrap was neither used nor usable, at the buyer s end, as original Stainless Steel Coiled Sheets. The adjudicating authority rejected this contention and confirmed the demand as raised in the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into defective Cabinets did not pass the test of manufacture . The appellant has also made an attempt to distinguish the case law relied on by the Commissioner (Appeals). Ld. Consultant for the respondents has argued in defence of the impugned order and has placed on record the Tribunal s decisions in the cases of Kirloskar Electric Company Ltd. v. CCE, Bangalore [2002 (144) E.L.T. 647 (Tri. - Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no question of reversal of Modvat credit taken thereon. The demand in all the show cause notices is one for reversal of credit under Rule 57-I, which demand is based on a premise that the input had been removed as such. Now that the contra finding of fact by the lower appellate authority has been tacitly accepted by the Revenue, the demand cannot survive. It is not necessary to rely on an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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