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

E N T R. F. NARIMAN, J. Vide a show cause notice dated 30.08.2001 that was served upon the appellant M/s. Maruti Suzuki India Limited (then known as M/s Maruti Udyog Limited), the Department gathered, by way of intelligence, that the appellant had cleared inputs/ spares after processing, but duty was only paid equivalent to the MODVAT credit taken