2004 (10) TMI 371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsultant, for the Respondent. [Order (Oral)]. - In these five appeals filed by the Revenue, the issue to be settled is the same. The respondents were engaged in the manufacture of Washing Machines and parts thereof and were availing the benefit of Modvat credit on inputs under Rule 57A of the erstwhile Central Excise Rules, 1944. One of their inputs for the manufacture of Washing Machine Ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rule 57-I. This demand was resisted by the assessee, who contended that there was no removal of input as such and that only Steel Scrap was removed on payment of appropriate duty. It was also claimed that the goods cleared as Scrap was neither used nor usable, at the buyer's end, as original Stainless Steel Coiled Sheets. The adjudicating authority rejected this contention and confirmed the deman....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rsion of Stainless Steel Coiled Sheets into defective Cabinets did not pass the test of "manufacture". The appellant has also made an attempt to distinguish the case law relied on by the Commissioner (Appeals). Ld. Consultant for the respondents has argued in defence of the impugned order and has placed on record the Tribunal's decisions in the cases of Kirloskar Electric Company Ltd. v. CCE, Bang....