1994 (11) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Anand, Advocate, for the Respondent. [Order]. -  These appeals by Revenue arise out of Order-in-Appeal No. 36-37/CE/CHD/91, dated 16-1-1991 passed by Collector (Appeals) which set aside the Order of Asstt. Collector who disallowed Modvat credit on semi-finished motor vehicle parts on the ground processes like machining, trimming, welding, painting etc. do not amount to manufacture and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5. Considered. Modvat credit has been denied on the ground that operations carried on in the factory on such semi-finished goods do not amount to manufacture. In the grounds of appeal Collector himself admits that the goods were received in semi-finished condition. Reply to the show cause notice at page-10 of the paper book indicates final product in which the inputs in question were utilised and ....