M/S. MARUTI SUZUKI INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI
The appeal stands disposed of in the aforesaid terms
C.A. No.-008190-008190 - 2003Supreme Court12 Mar 2015
Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On
b)
under the cover of invoice prescribed
under rule 52A.”
Rules for the period 1.4.2000 to 28.2.2001
“Explanation – When inputs or capital goods are
removed from the factory, the manufacturer of the
final products shall pay the appropriate duty of
excise leviable thereon as if such inputs or
capital goods have been manufactured in the said
factory, and such removal
