(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commnr. of Central Excise & Customs, Pune ______ Appellant
v.
M/s. Menon & Menon Ltd. ______________________ Respondent
Civil Appeal No. 3231/2006, decided on August 28, 2015
The Order of the court was delivered by
Order
1. The respondent is the manufacturer of Hydraulic Control Lever Assembly and other assembly. These items are supplied by the respondent to Bharat Earth Movers Ltd. “free of cost”. The question is whether an excise duty is applicable on such goods. The Tribunal has answered the question in the negative following the judgment of this Court in International Auto Ltd. v. Commissioner of Central Excise, Bihar [(2005) 183 ELT 239], holding that manufacturer of final products would be entitled to adjust the credit on the inputs supplied by it to the intermediate purchasers and also entitled to credit for the duty paid by the intermediate purchasers on its products.
2. After hearing the learned counsel for the parties, we are convinced that the Tribunal has rightly relied upon the aforesaid judgment which squarely covers the subject matter of this appeal.
3. The appeal is, accordingly, dismissed.
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