1995 (2) TMI 220

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....havan, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Appeal No. 468/94 [V-2 (Ch. 84)1024/93/1944], dated 6-5-1994 of the Collector of Central Excise (Appeals), Bombay 2. The facts of the case are that the appellants are manufacturers of plastic extrusion plant and they have declared Speed Regulator as one of the inputs class....

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....ower level and only the aforesaid two objections are now contested before us in this appeal. 3.  After hearing both the sides, we find that the following facts are not disputed. DC drive is going into manufacture of the final product as an input and as a component. This is not disputed. The Tariff Heading of D.C. drive as per the gate pass received shows 9032.80 and the very same Tariff He....

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....controls the speed of the motor and in that sense it regulates speed of a motor. Though a speed regulator can cover other apparatus being not specific to the motor, it is a generic description covering the regulating device of the speed of any apparatus. Electric motor is an apparatus where electrical energy is converted into mechanical energy and when this device described as DC drive is controll....

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....r which the inputs are actually received. Going by this approach, we hold that the description "speed regulator" would cover DC drive and hence Modvat credit should not be denied in respect of this input. 4. As regards the allegation that certain final products are not declared, it is contended that all these items of final products allegedly not declared are parts of plastic extrusion pla....