TMI Blog2015 (10) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... Court that if input after electro deposition coating has been cleared by reversing Cenvat Credit as such in that case appellant is not required to pay any duty thereon, and the reversal of Cenvat Credit is sufficient. In these terms, we hold that the reversal made by the appellant at the time of clearing these inputs as such is sufficient. Therefore, demand as per the impugned order are not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant removed part of sheet metal parts so received without using in manufacture of motor vehicle that to after subjecting sheets to electro deposition and coating. Parts of sheet metal parts the appellant is reversing the Cenvat Credit availed on these sheets on the ground that inputs have been cleared as such. In these set of facts, a show cause notice was issued to the appellant to demand duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2003 (153) ELT 78 (Tri-Del) holding that appellant is liable to pay duty on the instrinct value of the coating of the said sheets for removed inputs after subjecting them to the process of electro deposition coating, mere reversal of Modvat Credit availed in respect of those input on being payment of appropriate amount of duty. Therefore, appellant is required to discharge the duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the true construction of Rule 57F(1), it would be clear that the input that is removed from the factory for home consumption is bumpers, grills, etc. being spare parts of motor vehicles procured by the appellant before us. According to us, ED Coating which would increase the shelf life of the spare parts and provide anti-rust treatment to the same would not convert these bumpers, etc, into a n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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