2002 (11) TMI 215

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..... rer of crankcase and flywheel which are parts of diesel oil engines. In addition, the appellant also receives flywheel for the purpose of carrying out certain finishing processes. These appeals filed by the appellant as well as the revenue relate to duty demand in respect of the flywheel which are received by the appellant for carrying out further processes. 2. The Revenue's contention is that t .....

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..... isallowed. When the matter went up in appeal, the Commissioner (Appeals) held that there was no manufacture involved. However, he ordered the adjustment of the credit taken towards payment of duty on the finished flywheels as per the provisions of Rule 57F(3). He also directed that, for future, receipt of flywheels should be regulated under Rule 173H of the Central Excise Rules. 4. In the presen .....

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..... is of the view that the process carried out by him amounted to manufacture. In these circumstances, the credit taken and the duty paid are best left undisturbed. The Commissioner's direction for keeping accounts in terms of Rule 173H for further receipts of flywheels may be observed by the appellant assessee so that future disputes are avoided. The appeals are disposed of in the above terms. .....

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