1999 (11) TMI 281

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....703, 8704 and 8706. They filed declarations as required under Rule 57G of the Central Excise Rules, 1944 on 29-12-1986. The detailed declarations showed the inputs going into the manufacture of motor vehicles. Where the same input was used in different varieties of motor vehicles, the code number was different. For example hose pipes were repeatedly shown where the product code numbers are different. The appellants were manufacturing two models of motor vehicles, namely matador and tempo travellers. In a visit on 26-6-1989 the officers observed that whereas certain parts were common in the manufacture of these two vehicles, several other parts were exclusively used for the manufacture of one variety of the vehicle which parts could not be u....

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....nied the claim where the credit was taken for inputs to be used in one variety which credit was used for payment of duty on the other variety. On this ground he reduced the original demand from Rs. 43.05 lakhs to Rs. 5.97 lakhs. The appeal is against this order. 4. We have heard Shri C.S. Lodha, advocate for the appellants and Shri A. Ashokan for the Revenue. 5. The dispute arises out of the interpretation put on the words "common inputs". In doing so the Commissioner seems to have distinguished between the item bearing the same nomenclature usable in both vehicles. It was the claim of Shri Lodha that both vehicles should use door handles or head lamps. These head lamps and door handles were "common inputs". It would appear ....