Court :
SC
Brief :
M/s. Aurangabad Electricals Ltd. (for short ‘M/s. Aurangabad EL’) are appellants in this civil appeal. They are engaged in the manufacture of Motor Vehicle Parts namely ‘Magneto Assembly’ in their factory at Aurangabad. For manufacture of their final product, viz. Magneto Assembly, they purchase some of the inputs, namely, ‘Pick-up Coil’, com bush, charging coil etc. from M/s. Bajaj Auto Ltd. (for short ‘M/s. Bajaj’) on which appropriate duty is paid by M/s. Bajaj. The appellants had submitted price declarations applicable to Magneto Assembly, which were accepted by the department.
Citation :
Aurangabad Electricals (P) Ltd. Versus The Commissioner of Central Excise and Customs, Aurangabad
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