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TMI Blog1988 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... obtaining proforma credit. Fans with nameplates, have certain value which the fans without the nameplates, did not have. If that be so, then the value added for the accretion of nameplate was entitled to proforma credit in terms of the said notification. It is true that an electric fan may perform its essential function without affixation of the nameplate, but that is not enough. Electric fans do not become marketable products without affixation of nameplates. Appeal dismissed. - Civil Appeal No. 1630 of 1988 - - - Dated:- 28-11-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. G. Ramaswamy, Additional Solicitor General, (K. Swami and Mrs. Sushma Suri, Advocates, with him), for the appellant. Ravinder Narain, P.K. Ram and D.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. 4.It further stipulated that the credit of the duty allowed in respect of the inputs shall not be denied or varied on the ground that part of such inputs is contained in any waste, refuse or by-product arising during the process of manufacture of the said goods irrespective of the fact that such waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty, or is not mentioned in the declaration referred to in the Appendix to this notification. Provided, also that nothing contained in any notification should apply to the said goods on which duty of excise is paid through banderols. 5.The Appendix provides the procedure. The benefit of proforma was claimed for the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nameplates, for actual marketing of the fan, the affixation of the nameplate was considered an essential requirement. The Tribunal further noted that it was an essential requirement even from the point of view of the Excise Tariff because the rate of duty on different types of electric fans, depended on their variety and the sweep size of the fan. This information was given in the nameplate only. 8.It appears that the Department's own instructions in their Commodity Manual made it obligatory for every manufacturer to affix the nameplates on the fans. In those circumstances, namely, for marketing the nameplates, these were essential. In other words, they could not be marketed without the nameplates. The relevant particulars of the fan fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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