2006 (11) TMI 207

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....ed 27-6-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No. E/1932/01-Mum. whereby and whereunder it upheld the contention of the respondent herein that it was entitled to the reversal of amounts effected in the registers of inputs credit and the actuals made as per 8% calculation in lieu of Rule 57CC of the Central Excise Rules, 1944. The ....

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....terms of sub-rule (1) of Rule 57CC or not. 3. The respondent herein is a manufacturer of motor vehicles and parts thereof. It also installs bodies on the chassis, both by way of job work basis and also by purchasing chasis and thereafter selling the motor vehicles in its own account. It uses duty paid inputs for the manufacture of final products. These inputs are used in respect of both types o....