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1988 (11) TMI 110 - SC - Central ExciseWhether the nameplate could be considered as component part of the electric fan, so as to be eligible for proforma credit under the exemption notification No. 201/79, dated 4.6.1979? Held that:- The Tribunal was right in arriving at the conclusion that the nameplate was not a piece of decoration. Without the nameplate, the electric fans as such, could not be marketed; and that the dealer was entitled to the benefit of the Notification No. 201/79-C.E. for the purpose of obtaining proforma credit. Fans with nameplates, have certain value which the fans without the nameplates, did not have. If that be so, then the value added for the accretion of nameplate was entitled to proforma credit in terms of the said notification. It is true that an electric fan may perform its essential function without affixation of the nameplate, but that is not enough. Electric fans do not become marketable products without affixation of nameplates. Appeal dismissed.
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