Supreme Court · 2004 INSC 479 · Decided 25 August 2004
M/S. Escorts LTD. v. Commissioner of Central Excise, Delhi
- Court
- Supreme Court of India
- Citation
- 2004 INSC 479 · [2004] SUPP. 3 S.C.R. 885
- Case number
- CIVIL APPEAL No. 6909/2003
- Decided
- 25 August 2004
- Bench
- S.N. VARIAVA, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules, 1944: Rule 57C-Excise duty-Final product-Inputs used in the manufacture of MODVAT credit on inputs-Entitlement to-Assessee C manufactured tractors and paid duty on the inputs used in the manufacture of parts-These parts were cleared to another factory of the assessee used to m_anufacture tractors on which duty was paid-The Excise department denied MOD VAT credit on the duty paid D on the inputs-Validity of-Held: The final product is the tractor whereas the parts are intermediate products-The parts are, therefore, not final products-Hence, Rule 57C has no
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