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G.A.BRAHMA DEVA, G.R.SHARMA, A.C.C.UNNI, S.S.KANG, SIDHARATH S.SEKHON
Wyeth Laboratories Ltd. – Appellant
Versus
Collector of Central Excise, Bombay – Respondent
Per Sidharath S. Sekhon :
1(a). The above appeals have come up before this Bench on reference. In view of the differences in views held by Western Regional Bench, (W.R.B) and Southern Regional (SRB). Before discussing the controversial issue and the present scenario, it would be interesting to know the background of this issue with the Departmental instructions and relevant case laws in brief on the subject.
(b) As per Rules 57 (F)(4) (old rule 57F(2) of Central Excise Rules, 1944 the inputs can also be removed as such or after they have been partially processed by the manufacturer of the final products to a place outside his factory under the cover of a challan specified in this behalf by the CBE&C, for the purpose of test, repair, refining, re-conditioning or carrying out any other operation necessary for the manufacture of the final products or for manufacture of intermediate products necessary for the manufacture of final products and return the same to his factory. (This shall be done only after debiting an amount equal to ten per cent of the value of such inputs or, as the case may be, the partially processed inputs declared by him on the challan under which such inpu
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