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S.S.KANG, V.K.AGRAWAL
Rico Auto Industries Ltd. – Appellant
Versus
Commissioner of Central Excise, New Delhi-III – Respondent
Per V.K. Agrawal : The issue involved in this appeal filed by M/s. Rico Auto Industries Limited is whether the processed undertaken by them amount to manufacture and consequently whether they are eligible to take Modvat credit of the duty.
2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants received Rotor Oil Filter (ROF) in semi finished form from M/s. Rico Auto Industries Limited; that they had undertaken the process of broaching and drilling operations on the ROF which make them suitable for use by their customers like M/s. Hero Honda Limited; that they also received Gear Shaft Drum (GSD) from M/s. Rico Auto Castings Limited in semi finished condition; that the processes of outer turning, four-hole drilling and tapping are undertaken by the appellants with a view to make GSD readily usable by the customers; that they take Modvat Credit of duty paid on the semi finished ROF and GSD received by them; that after undergoing the operation on the semi finished ROF and GSD, the same are cleared by them on payment of duty of excise; that the Commissioner of Central Excise, under the impugned order, has disallowed them the Modvat Credit and demanded an equivalent
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