2006 (11) TMI 207

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..... Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No. E/1932/01-Mum. whereby and whereunder it upheld the contention of the respondent herein that it was entitled to the reversal of amounts effected in the registers of inputs credit and the actuals made as per 8% calculation in lieu of Rule 57CC of the Central Excise Rules, 1944. The Tribunal, however, remitted the matt .....

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..... not. 3. The respondent herein is a manufacturer of motor vehicles and parts thereof. It also installs bodies on the chassis, both by way of job work basis and also by purchasing chasis and thereafter selling the motor vehicles in its own account. It uses duty paid inputs for the manufacture of final products. These inputs are used in respect of both types of final products viz (a) where final pro .....

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..... inion that the matter requires re-consideration at the hands of the Tribunal. 7. The impugned order is set aside and the matter is remitted back to the Tribunal for fresh consideration. We may, however, place on record that we have not gone into the merit of the matter and, thus, all contentions of the parties shall remain open. 8. The appeal is allowed with the aforementioned observations.
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