1991 (2) TMI 258

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....r the Respondent. [Order per: V.P. Gulati, Member (T)]. - This appeal is against the order of Collector of Central Excise (Appeals), Madras. Brief facts are that the appellants have taken MODVAT Credit in respect of some of their inputs and later removed the same to one of their other Units by reversing the credit already taken in respect of the same. The Revenue however demanded duty in ter....

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.... 4. Rule 57F(1) reads as under : "The inputs in respect of which a credit of duty has been allowed under Rule 57A may - (i) be used in, or in relation to the manufacture of final products for which such inputs have been brought into the factory; or (ii) be removed, subject to the prior permission of the Collector of Central Excise, from the factory for home consumption or for export on ....

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....ome the manufacture of the factory, from which these were removed. Duty, therefore, would be required to be collected in respect of those goods in terms of the provisions of this Rule at the rate that would apply to the goods when actually manufactured or produced in this factory. That would mean the requirement of approval of price list and classification list and also the duty payment with refer....

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.... The appellants have cited the case law reported in 1989 (39) E.L.T. 689 in support of their plea. He has pleaded that till the testing was completed the appellants' product could not be considered as marketable and hence the product could not be considered as excisable. 6. We observe that in the facts of the case referred to supra, the Tribunal took note of the fact that in terms of the contra....