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IN RE: VISTEON AUTOMOTIVE SYSTEMS INDIA P. LTD.

2001 (3) TMI 365 - COMMISSIONER OF C. EX. (APPEALS), CHENNAI

Modvat - Capital goods - 42/2001 (M-III) - Dated:- 14-3-2001 - Shri G.V. Naik, J. REPRESENTED BY : Shri R. Muralidharan, Cost Accountant, for the Appellant. [Order]. - This is an appeal filed by M/s. Visteon Automotive Systems India (P) Ltd., against .....

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der Rule 173Q. 2. The brief facts of the case are as under :- The appellant company is engaged in the manufacture of parts of Motor Vehicles falling under CSH 8708.90 and availing Modvat facility under Rule 57A/Q. During the course verification .....

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process of law, the lower authority passed the impugned order. 3. Aggrieved over this order, the appellant company preferred an appeal before this forum. In the grounds of appeal, they mainly contended that the impugned goods are eligible to cr .....

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ce to the above argument the impugned goods mentioned in the show cause notice would be more appropriately classifiable under CSH 8419.00 and hence eligible for credit and finally pleaded to set aside the impugned order. 4. The matter was posted .....

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5. I have given my careful consideration to all the facts of the case. I perused the impugned order grounds appeal and the case records. 6. The short question that arises for my consideration is in the given facts and circumstances of the c .....

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respect of Sl. No. 1 of the show cause notice and is not contesting the same. Hence my scope of consideration narrows down to Sl. Nos. 2 to 4 of the show cause notice. On perusal of the relevant Bills of entry, I observe that the said goods mentioned .....

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roduce the relevant portion of the Rule. 57Q(3). - Notwithstanding anything contained in sub-rule (1), the manufacturer of the final products shall be allowed credit of additional duty leviable under section 3 of Customs Tariff Act, 1975 (51 of 1975) .....

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