2002 (7) TMI 609

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.... JDR, for the Respondent. [Order]. - The appellants manufacture steam turbine and parts thereof falling under Chapter sub-headings No. 8406.10 and No. 8406.90. The appellants availed Modvat credit of Rs. 2,01,500/- in respect of control panel for bus coupler-cum-adaptor, bus bar trunking and interconnecting cables and ACs panel. The appellants cleared these goods from the factory under Rule ....

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....ollowing the procedure laid down under Rule 57F(1)(ii) of Central Excise Rules, 1944; that the party claimed that these items were 'inputs' for the manufacture of their final products viz., steam turbines. The Assistant Commissioner in his order has observed that Rule 57A is enabling provision for availing the Modvat credit in respect of the inputs used in or in relation to the manufacture of fina....

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.... are cleared along with the final product of which these are accessories, and (ii)     The value of these accessories is included in the assessable value of the final product. In the present case, it is observed that these accessories did not satisfy the above two conditions. Consequently, the Assistant Commissioner in his order has confirmed a demand of Rs. 2,01,500/- on....

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....id on these items, the same should have been exported along with final product of which these are accessories and the value of these accessories should have been included in the assessable value of the final product as provided under Explanation (e) to Rule 57A(1) of Central Excise Rules, 1944. The appellants on the contrary are claiming that the exported goods are components of the steam turbine ....