1997 (8) TMI 192

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....achman Dev, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein are manufacturers of Room Coolers, ceiling fans, Washing Machine and domestic appliances classifiable under Chapter Headings 84 and 85 of the Central Excise Tariff Act, 1985. 2. The Principal inputs used by the respondents in the manufacture of the above mentioned ....

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....sed towards payment of duty of final product is more than the amount of credit of common inputs. The Assistant Collector, while adjudicating the show cause notice issued to the Respondents held that Respondents were not entitled to credit on the inputs because some of the inputs were not common inputs i.e. for example capacitors for ceiling fans cannot be used for all final products such as washin....

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....ppeal by Revenue. 3. We have heard the ld. DR and the ld. Consultant. There is no dispute that inputs and the final product manufactured by the Respondents herein were declared in the declaration filed by them under Rule 57G. There is further no dispute that wires, stampings, capacitors and polyester films were used in all the final products manufactured by the Respondents. It appears that....

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....cts and since there is no one-to-one co-relation utilisation of the credit taken by the Respondents on the inputs received by them, credit has been rightly availed and cannot be disallowed. We therefore, uphold the order of the Collector (Appeals) on this aspect. Regarding the amount of Rs. 9,836.47 as pointed out by the ld. Consultant for the Respondents although the debit entry in RG 23A Part II....