1997 (3) TMI 394

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....lant. Shri T.R. Malik, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of scooters, was receiving duty paid inputs specified for the purpose of Rule 57A of the Central Excise Rules, 1944 and using the inputs in the manufacture of scooters, availing Modvat credit of the Central Excise duty paid on the inputs and utilising the sam....

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....ger Bench of the Tribunal in Collector of Central Excise, Coimbatore v. American Auto Service, 1996 (81) E.L.T. 71. Rule 57F(2) of the Rules, as it then stood, required in such circumstances that clearance can be only on payment of appropriate duty of excise as if the inputs had been manufactured in the factory. The Larger Bench held that appropriate duty would be duty equal to the duty paid on th....