1991 (3) TMI 271

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....t. [Order]. - This is an appeal directed against the Order of the Collector (Appeals), bearing No. GSM-1823/89-Ahmedabad dated 08-9-1989 rejecting the appellants' appeal. 2. Facts of the case are that the appellants, who are the manufacturers of Dump loaders, also manufacture components such as air motors, wheel rim assembly, pistons. In some cases these components are also cleared as suc....

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....not been cleared as such and hence the benefits of those rules are not available and they cannot also be eligible for MODVAT credit, because of the fact that though inputs manufactured and used within the factory of production are covered by the term "inputs", in this case the goods manufactured have been cleared outside to a third party and have been returned and hence they would not come within ....

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....ned authorities and the date of D-3 declaration is 4-1-1988. He, therefore, contended that MODVAT credit should be made available to them. 3. Shri C.P. Arya, the Ld. SDR, on the other hand, contended that when the goods are cleared out of the factory, they can be brought back only under the provisions of Rule 51A or Rule 173H or 173L. In this case, though they have declared the components as in....