1997 (12) TMI 377

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..... S/Shri Shiraj Rustomjee with H.N. Vakil, Advocates, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The respondents manufacture Room Air-conditioner falling under Chapter 84.15 of the Central Excise Tariff. They were availed of Modvat credit facility in respect of various inputs. The jurisdictional Assistant Commissioner of Central Excise, Thane Div. III by this ord....

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....r after the inputs have been partially processed to a place outside the factory inter alia for the purpose of carrying out any other operation necessary for the manufacture of the final product and returning the same to his factory for further use in the manufacture of the final product. In the present case the respondents are sending paints powder paint along with the other component parts like b....