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S.KALYANAM, V.P.GULATI, S.L.PEERAN
Collector of Central Excise, Coimbatore – Appellant
Versus
American Auto Service – Respondent
Per S.L. Peeran: This matter was referred to the Larger Bench by the regular South Regional Bench, Madras, for settling the controversy in the conflicting, decisions of the rulings of the Tribunal in the case of M/s SAE (India) Ltd. v. CCE reported in 1992(61) E.L.T. 726 (Tribunal) = 1992(40) ECR 343, which is in favour of assessee; with that of the ruling rendered in Revenue's favour by South Regional Bench as in the case of Ponds India Ltd. V. CCE reported in 1991 (56) ELT 574.
2. The Hon'ble President constituted this Bench for hearing and answering the points referred to it for its decision.
3. The point for determination in this appeal is as what is the rate of duty that is required to be paid in respect of duty paid inputs purchased and brought inside the factory; and on which Modvat credit had been utilized? and at the time of its removal for home consumption under Rule 57F(l)(ii) of Central Excise Rules, 1944.
4. The assessee had been manufacturing inter alia electric horn falling under Tariff Heading No. 8512 of Central Excise Tariff Act, 1985. They had filed classification list for clearing bought-out Modvat inputs, namely CRCA sheets falling. under Tariff Heading Nos.
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