COLLECTOR OF CENTRAL EXCISE, CALCUTTA vs JAY ENGINEERING WORKS LTD.

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that nameplates affixed to electric fans are essential for their marketability and thus qualify as inputs under Notification No. 201/79-CE. The Court ruled that the affixation of nameplates is integral to the manufacturing process, allowing the manufacturer to claim proforma credit under Section 35L(b) of the Central Excises and Salt Act, 1944. The appeal by the Department was dismissed, confirming the Tribunal's interpretation of the excise notification.