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TMI Blog1998 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... dents avail of Modvat credit of duty paid on the inputs under Rule 57A of the Central Excise Rules. They sought permission under Rule 57F(2) to send Printed Paper/Paper Board to job work for carrying out the process of cutting and creasing, stripping and gluing. The Assistant Collector under letter dated 24-9-1992 rejected the permission on the ground that according to Rule 57F(2), the goods resulting at job worker's premises should be returned to the Applicant's factory for further use in the manufacture of the final product; that the final product namely printed shell came into existence at job worker's premises; that inspection, counting and packing at the appellant's premises did not amount to further use in the manufacture of final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ntended that the Collector (Appeals) was not justified in extending the benefit of the provisions of Rule 57F(2) of the Central Excise Rules to the Respondents. 4. We have considered the submissions and gone through the records of the case. Rule 57F(2) of the Central Excise Rules enabled the manufacturer to remove the inputs as such or after the inputs have been partially processed during the course of manufacture of final products, to a place outside the factory (a) for the purpose of test, repairs, refining or carrying out any other operation necessary for manufacture of the final product and return to the factory for further use in the manufacture of final product or (b) for the purpose of manufacture of the intermediate products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not provide that only elaborate packing would be a process ancillary or incidental to the completion of a manufactured product. The Supreme Court in MRF Ltd. case 1995 (77) E.L.T. 433 (S.C.) has held that the question is not for what purpose, a particular kind of packing is done but the test is whether a particular packing is done in order to put the goods in the condition in which they are generally sold in the wholesale market at the factory gate. In view of this the Respondents have satisfied the requirement of Rule 57F(2) that the inputs/partially processed inputs on return to factory are put to use in the manufacture of the final product. Accordingly we do not find any reason to interfere with the impugned order and reject the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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