https://www.taxtmi.com/caselaws?id=86635 Motor vehicle seats manufactured through job work and used in assembling duty-paid vehicles were treated as intermediate products, so Modvat credit on inputs remained admissible and the Rule 57C bar did not apply. The fact that the seats were separately manufactured or independently marketable did not change their character in the appellant's manufacturing process. Alleged non-declaration of certain input parts in the Modvat declaration under Rule 57G also did not justify denial of credit, because the substantive input description had been disclosed and the difference was only in part numbers or internal coding. The adjudication orders were therefore unsustainable and were set aside. en-us Mon, 17 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86635 Motor vehicle seats manufactured through job work and used in assembling duty-paid vehicles were treated as intermediate products, so Modvat credit on inputs remained admissible and the Rule 57C bar did not apply. The fact that the seats were separately manufactured or independently marketable did not change their character in the appellant's manufacturing process. Alleged non-declaration of certain input parts in the Modvat declaration under Rule 57G also did not justify denial of credit, because the substantive input description had been disclosed and the difference was only in part numbers or internal coding. The adjudication orders were therefore unsustainable and were set aside. Case-Laws Central Excise Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86635