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TMI Blog1988 (11) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called "the Act'). 2.The respondent is the manufacturer of electric fans, and brought into its factory nameplates under Tariff Item 68 of the erstwhile Central Excise Tariff. The nameplates were affixed to the fans before marketing them. The respondent claimed the benefit of proforma credit in terms of Notification No. 201/79, dated 4th June, 1979, which was for the purpose of relief on the duty of excise paid on goods falling under Tariff Item 68, when these goods are used in the manufacture of other excisable goods. The said notification stated in supersession of the Notification No. 178/77 of the Central Excise, dated 18th June, 1977, all excisable g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma credit to the said goods on the ground that nameplates are not essential ingredients or raw-materials in the manufacture of finished goods i.e. electric fans and thus cannot be considered as inputs in terms of the Notification No. 201/79, dated 4.6.1979. 6.The respondent preferred an appeal against the decision before the Collector (Appeals) Central Excise, Calcutta, and the same was allowed holding, inter alia, that para 8 of the supplement to the manual of Departmental instructions on electric fans, has clarified the utility of the use of 'nameplate' on electric fan and, hence, viewed from this angle, the said goods should be treated as 'inputs' in terms of the Notification No. 201/79, dated the 4th June, 1979. 7.The Collector, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans, indicate that nameplate was an essential ingredient to complete the process of manufacture for marketable electric fans. 9.In those circumstances, in our opinion, the Tribunal was right in arriving at the conclusion that the nameplate was not a piece of decoration. Without the nameplate, the electric fans as such, could not be marketed; and that the dealer was entitled to the benefit of the Notification No. 201/79-C.E. for the purpose of obtaining proforma credit. Fans with nameplates, have certain value which the fans without the nameplates, did not have. If that be so, then the value added for the accretion of nameplate was entitled to proforma credit in terms of the said notification. It is true that an electric fan may perform its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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