9911796707
TMI Blog2013 (11) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Mathew John The appellant is a manufacturer of speedometers. During the period 1999 - 2000 they also got six screen printing machines which they further manufactured by adding motors, gear boxes, bearings, V-belts, chains etc. to make it electrically operated. One of the finally manufactured machine was cleared on payment of excise duty, three such machines were cleared under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; The manufacturer of the final products shall not be allowed to take credit of the duty paid on the following goods, namely:- (i) machines, machinery, equipment, apparatus, tools, appliances or capital goods as defined in Rule 57Q (other than those used as component parts in the manufacture of final products), used for any purpose in the factory; (ii) packing materials in respect of which any e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought by them as input for further manufacture of electrically operated screen printing machine and therefore CENVAT credit should be allowed. He also drew out attention to the purchase order which is reproduced:- ANNEXURE TO OUR PURCHASE ORDER NO. ME 012173 DATED 22.3.199 ANNEXURE -I FABRICATION, ASSEMBLY AND SUPPLY OF SCREEN PRINTING MACHINE SP 400 AS PER OUR DRAWING / SPECIFICATION WITH ALL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that Rule 57B (2) is not applicable because the goods brought in were not parts but complete machines. 6. Considered submission of both sides. We note that goods which are final products in the hands of one person can be an input in the hands of another person who is further processing the goods by another manufacturing process. The Section Note 6 of Section XVI clearly lays down that pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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