S. R. RAJASEKHARA MURTHY, J.

( 1 ) THE petitionerm/s N. G. E. F. Ltd. a Government of Karnataka undertaking, has challenged the endorsement issued by the Asst. Collector, Central Excise, east Division, Bangalore, dated 18-7-1981 (Anx-E ).

( 2 ) THE petitioner-company manufactures essentially among other productselectrical motors. In the manufacture of electric motors, electrical stampings are used in the manufacture of die-cast-rotors which go in the manufacture of the end product, namely, electric motors.

( 3 ) THE petitioner was permitted to avail of the pro-forma credit under Rule 56a of the Central Excise Rules, 1944, (Rules) in respect of the electrical stampings used in the manufacture of electric motors. The petitioner-company itself used to manufacture die-cast- rotors which are necessary for the electric motors. it so happened that during 1981-82 it did not have the necessary capacitv to manufacture diecast-rotors sufficient for the manufacture of the required number of electrical motors. in these circumstances, the petitioner-company entered into a contract with M/s. Eltex Engineering corporation, Coimbatoie, for supplying the die-cast-rotors using electrical stampings sup

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