https://www.taxtmi.com/caselaws?id=42373 The Supreme Court upheld the decision of the Collector (Appeals) Central Excise, ruling in favor of the manufacturer of electric fans. The Court determined that nameplates on electric fans qualified as inputs under Notification No. 201/79 for proforma credit on duty of excise. It was established that nameplates were essential for marketing the fans and played a significant role in determining duty rates, adding value to the products. The Court affirmed that the nameplates were integral to the marketing and value of electric fans, leading to the dismissal of the appeal. en-us Mon, 28 Nov 1988 00:00:00 +0530 Wed, 31 Dec 2014 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42373 The Supreme Court upheld the decision of the Collector (Appeals) Central Excise, ruling in favor of the manufacturer of electric fans. The Court determined that nameplates on electric fans qualified as inputs under Notification No. 201/79 for proforma credit on duty of excise. It was established that nameplates were essential for marketing the fans and played a significant role in determining duty rates, adding value to the products. The Court affirmed that the nameplates were integral to the marketing and value of electric fans, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42373