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TMI Blog1991 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the Order of the Collector (Appeals), bearing No. GSM-1823/89-Ahmedabad dated 08-9-1989 rejecting the appellants' appeal. 2. Facts of the case are that the appellants, who are the manufacturers of Dump loaders, also manufacture components such as air motors, wheel rim assembly, pistons. In some cases these components are also cleared as such outside the factory. Two such clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefits of those rules are not available and they cannot also be eligible for MODVAT credit, because of the fact that though inputs manufactured and used within the factory of production are covered by the term "inputs", in this case the goods manufactured have been cleared outside to a third party and have been returned and hence they would not come within the purview of the definition "inputs". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration is 4-1-1988. He, therefore, contended that MODVAT credit should be made available to them. 3. Shri C.P. Arya, the Ld. SDR, on the other hand, contended that when the goods are cleared out of the factory, they can be brought back only under the provisions of Rule 51A or Rule 173H or 173L. In this case, though they have declared the components as inputs for loaders, they were availing of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest with them. Explanation to Rule 57A also covers inputs lying within the factory and used by them. Even Rule 173H (as pointed out by Shri Arya) indicates that the goods brought back can be utilised by them for their own use. In view of the facts as above, I do not find any justification in upholding the contention of the authorities below. I, therefore, allow the appeal with consequential reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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