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TMI Blog2015 (10) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ves whether the process of electro deposotion coating applied or not. As the issue has been settled by the Hon'ble Apex Court that if input after electro deposition coating has been cleared by reversing Cenvat Credit as such in that case appellant is not required to pay any duty thereon, and the reversal of Cenvat Credit is sufficient. In these terms, we hold that the reversal made by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicle and parts thereof. The appellant removed part of sheet metal parts so received without using in manufacture of motor vehicle that to after subjecting sheets to electro deposition and coating. Parts of sheet metal parts the appellant is reversing the Cenvat Credit availed on these sheets on the ground that inputs have been cleared as such. In these set of facts, a show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and this Tribunal in their own case reported in 2003 (153) ELT 78 (Tri-Del) holding that appellant is liable to pay duty on the instrinct value of the coating of the said sheets for removed inputs after subjecting them to the process of electro deposition coating, mere reversal of Modvat Credit availed in respect of those input on being payment of appropriate amount of duty. Therefore, appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the parties. In our view, on the true construction of Rule 57F(1), it would be clear that the "input" that is removed from the factory for home consumption is bumpers, grills, etc. being spare parts of motor vehicles procured by the appellant before us. According to us, ED Coating which would increase the shelf life of the spare parts and provide anti-rust treatment to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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