1988 (11) TMI 110

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....e Tribunal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called "the Act'). 2.The respondent is the manufacturer of electric fans, and brought into its factory nameplates under Tariff Item 68 of the erstwhile Central Excise Tariff. The nameplates were affixed to the fans before marketing them. The respondent claimed the benefit of proforma credit in terms of Notification No. 201/79, dated 4th June, 1979, which was for the purpose of relief on the duty of excise paid on goods falling under Tariff Item 68, when these goods are used in the manufacture of other excisable goods. The said notification stated in supersession of the Notification No. 178/77 of the Central Excise, dated 18th June, 1977, all excisable go....

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....ma credit to the said goods on the ground that nameplates are not essential ingredients or raw-materials in the manufacture of finished goods i.e. electric fans and thus cannot be considered as inputs in terms of the Notification No. 201/79, dated 4.6.1979. 6.The respondent preferred an appeal against the decision before the Collector (Appeals) Central Excise, Calcutta, and the same was allowed holding, inter alia, that para 8 of the supplement to the manual of Departmental instructions on electric fans, has clarified the utility of the use of 'nameplate' on electric fan and, hence, viewed from this angle, the said goods should be treated as 'inputs' in terms of the Notification No. 201/79, dated the 4th June, 1979. 7.The Collector, there....