https://www.taxtmi.com/caselaws?id=100175 Assembly of imported components into a paint shop may amount to manufacture under Note 6 to Section XVI, even where the goods were assessed as a complete paint shop under customs tariff interpretative rules. On that basis, the imported component parts can qualify as inputs, supporting prima facie eligibility to Modvat credit under Rule 57A on the duty paid components. The objection that the alternative ground was raised for the first time was not accepted, because it involved a question of law. The applicant was therefore found to have a prima facie case for interim relief. en-us Thu, 05 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 14:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100175 Assembly of imported components into a paint shop may amount to manufacture under Note 6 to Section XVI, even where the goods were assessed as a complete paint shop under customs tariff interpretative rules. On that basis, the imported component parts can qualify as inputs, supporting prima facie eligibility to Modvat credit under Rule 57A on the duty paid components. The objection that the alternative ground was raised for the first time was not accepted, because it involved a question of law. The applicant was therefore found to have a prima facie case for interim relief. Case-Laws Central Excise Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100175