1995 (3) TMI 243

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...., JDR, for the Respondent. [Order]. - This appeal is against the order of the Collector of Central Excise (Appeals), New Delhi. By that order the Collector confirmed the finding of the Assistant Collector of Central Excise that Modvat credit taken on inputs used in "two-in-ones" could not be utilised towards payment of duty on transister radios. He also confirmed the findings of the Assistan....

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....eceiving set (radio). I agree that the two-in-one is a distinct commodity separately identifiable either from the radio or the cassette recorder. Therefore, credit taken on inputs for either tape recorder or radio could not be utilised towards payment of duty on the two-in-one. Having said, however, I would like to emplify that since the two-in-one is a combination of both the other instruments, i....

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....all three common final products being utilised towards payment of duty on the two-in-ones. Since this matter cannot be decided without actual verification, there is no alternative but to remand to the Asstt. Collector for the decision after verifying the position. 6. The other issue relates to credit taken on cassette player, which was not declared. The appellant does not deny that cassett....