9911796707
TMI Blog1994 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of motor vehicles cleared by the applicants on payment of duty on the ground inter alia that the two items are intermediate products for the manufacture of motor vehicles and that they were not so declared in the Rule 57G declaration and that the applicants had not followed the procedure laid down under Rule 57F(2) for removal of inputs to the job workers. Learned Counsel Shri V. Sridharan submits that since the applicants who are manufacturers of motor vehicles falling under Chapter 87 of the CET Act, 1985 do not have the in-house facility to manufacture fuel tanks and struts which are integral parts of the motor vehicles cleared by them, inputs for the same are purchased by them and sent out to job workers who in turn man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He refers to the Order-in-Appeal dated 31-3-1993 passed by the Collector (Appeals) on an identical issue wherein the benefit of Modvat credit has been extended on the very same items held to be intermediate goods as well as on the inputs thereof and the matter has been remanded to the Assistant Collector for satisfaction as to receipt of the entire quantity of inputs on which credit was taken, in the form of intermediate goods by the applicants and submits that under these circumstances a prima facie case for waiver has been made out as held by the Tribunal in the case of Jai Forging and Stamping P. Ltd. v. CCE, New Delhi (Stay Order No. 369/92-B1 dated 20-10-1992. Lastly, he submits that the show cause notices are barred by limitation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. 3. We have heard both sides and carefully considered their submissions. Prima facie we see force in the contention of the learned Counsel that fuel tanks and struts are intermediate parts for the manufacture of motor vehicles. In view of the order of the Larger Bench of the Tribunal in the case of Ashwin Vanaspati Industries Pvt. Ltd. v. CCE and Customs, Vadodara, reported in 1994 (70) E.L.T. 754 wherein it has been held in paragraph 20 that the "process of manufacture is complete only when the product is put in the marketable condition or commercially expedient, and any process of manufacture, be it in the direct line of manufacture, or ancillary one, has to be taken as the process of manufacture of the main product, and any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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