Summarize the following court judgment. vil Appeal No. 1630 of 1988. From the Judgment and Order dated 21.1. I988 of the Customs	 Excise and Gold (Control) Appellate Tribunal	 New Delhi in Appeal No . 232 1/83 BI in Order No . 18/ ]988 'B ' G. Ramaswamy	 Additional Solicitor General	 K. Swami and Mrs. Sushma Suri for the Appellant. Ravinder. Narain. P.K. Ram and D.N. Misra for the Respondent. The Judgment of the Court was delivered by SABYASACHI MUKHARJI	 J. This is an appeal against the decision and order of the Customs	 Excise and Gold (Control) Appellate Tribunal under Section 35L(b) of the (hereinafter called 'the Act '). The respondent is the manufacturer of electric fans	 and brought into it9 factory nameplates under tariff item 68 of the erstwhile Central Excise Tariff. The nameplates were affixed to the fans before marketing them. The respondent claimed the benefit of proforma credit in terms of PG NO 1000 Notification No. 201/79 dated 4th June	 1979	 which was for the purpose of relief on the duty of excise paid on goods falling under Tariff Item 68	 when these goods are used in the manufacture of other excisable goods. The said notification stated in supersession of the notification No. 178/77 of the Central Excise	 dated 18th June	 1977	 all excisable goods on which duty of excise is leviable and in the manufacture of which any goods falling under Item No. 68 (hereinafter referred to as 'the inputs ') have been used	 are exempt from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the inputs. It enjoins that the procedure set out in the Appendix should be followed; and further that nothing contained in the said notification shall apply to the said goods which are exempted from the whole of the duty of excise leviable thereon or are chargeable to nil duty. It further stipulated that the credit of the duty allowed in respect of the inputs shall not be denied or varied on the ground that part of such inputs is contained in any waste	 refuse or by product arising during the process of manufacture of the said goods irrespective of the fact that such waste	 refuse or by product is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty. or is not mentioned in the declaration referred to in the Appendix to this notification. Provided	 also that nothing contained in any notification should apply to the said goods on which duty of excise is paid through bandrols. The Appendix provides the procedure. The benefit of proforma was claimed for the said goods on the plea that the goods were intended to be used (as inputs) in the manufacture of electric fans. The Asstt. Collector	 Central Excise	 Calcutta XV Division	 disallowed proforma credit to the said goods on the ground that nameplates ale not essential ingredients or raw materials in the manufacture of finished goods i.e. electric fans and thus cannot be considered as inputs in terms of the notification No. 20l/79 dated 4.6.1979. The respondent preferred an appeal against the decision before the Collector (Appeals) Central Excise	 Calcutta	 and the same was allowed holding	 inter alia	 that para 8 of the supplement to the manual of Departmental instructions on electric fans	 has clarified the utility of the use of "nameplate" on eleectric fan and	 hence	 viewed from this PG NO 1001 angle	 the said goods should be treated as 'inputs ' in terms of the notification No. 201/79 dated 4th June	 1979. The Collector	 therefore	 set aside the order of the Asstt. Collector. There was an appeal to the Tribunal. The Tribunal in its order noted that the short point requiring decision in this case was: whether the nameplate could be considered as component part of the electric fan	 so as to be eligible for proforma credit under the exemption notification. The Tribunal further noted that no electric fan was removed from the factory for being marketed without the nameplate. The Tribunal also noted that even though it could be said that electric fans could function without the nameplates	 for actual marketing of the fan	 the affixation of the nameplate was considered as essential requirement. The Tribunal further noted that it was an essential requirement even from the point of view of the Excise Tariff because the rate of duty on different types of electric fans	 depended on their variety and the sweep size of the fan. This information was given in the nameplate only. It appears that the Department 's own instructions in their Commodity Manual made it obligatory for every manufacturer to affix the nameplates on the fans. In those circumstances	 namely	 for marketing the nameplates	 these were essential. In other words	 they could not be marketed without the nameplates. The relevant particulars of the fan for the determination of duty	 depended on the particulars which are contained only in the nameplates. The Department 's instruction requiring every manufacturer to affix the nameplates on the fans. indicate that nameplate was an essential ingredient to complete the process of manufacture for marketable electric fans. It those circumstances	 in our opinion	 the Tribunal was right in arriving at the conclusion that the nameplate was not a piece of decoration without the nameplate	 the electric fans as such	 could not be marketed; and that the dealer was entitled to the benefit of the notification No. 20l/79 CE for the purpose of obtaining proforma credit. Fans with nameplates	 have certain value which the fans without the nameplates	 do not have. If that be so	 then the value added for the accretion of nameplate was entitled to proforma credit in terms of the said notification. It is true that an electric fan may perform its essential functions without affixation of the nameplate	 but that is not enough. Electric fans do not become marketable products without affixation of nameplates. PG NO 1002 In that view of the matter	 it appears to us that the Tribunal followed the correct principles applicable in this case. All the relevant and material factors were taken into consideration. The approach of the Tribunal was right. The decision arrived at on that basis appears to be correct. In the premises the appeal fails and is according dismiseed S.K.A. Appeal dismissed.

The respondent is the manufacturer of electric fans. The company brought into its factory nameplates under Tariff Item 68 of the Central Excise Tariff. The nameplates were affixed to the fans before marketing them. The respondent claimed the benefit of proforma credit in terms of Notification No. 201/79 dated 4 6 1979 which stated that all excisable goods on which duty of excise was leviable and in the manufacture of which any goods falling under Tariff Item No. 68 being 'the input6 ' had been used	 were exempt from so must of the duty of excise leviable thereon was equivalent to the duty of excise already paid on the inputs. The respondent claimed the benefit of proforma credit for the goods i.e nameplates on the plea that the goods were intended to be used as inputs in the manufacture of electric fans. The Asstt. Collector	 Central Excise disallowed the proforma credit. The respondent preferred an appeal before the Collector (Appeals) Central Excise	 and the same was allowed treating the said goods as inputs in terms of the June l979 Notifications. The Department appealed to the Customs	 Excise and Gold (Control) Appellate 'Tribunal which held that even though electric fans could function without the nameplates	 no electric	 fan was removed from the factory for being marketed without the nameplates	 as the Affixation of the nameplate was considered an essential requirement from the point of view of the Excise Tariff. The Department therefore filed an appeal under Section 35 L(b) of the before this Court. Dismissing the appeal	 this Court. PG NO 998 PG NO 999 HELD: 1. The Department 's instructions requiring every manufacturer to affix the nameplates on the fans	 indicate that nameplate was an essential ingredient to complete the process of 'manufacture ' for marketable electric fans. [1001E] 2. The Tribunal was right in arriving at the conclusion that the nameplate was not a piece of decoration. Without the nameplates	 the electric fans as such	 could not be marketed; and that the dealer was entitled to the benefit of the Notification No. 201/79 CE for the purpose of obtaining proforma credit. [1001F G] 3. Fans with nameplates	 have certain value which the fans without the nameplates	 do not have. If that be so	 then the value added for the accretion of nameplate was entitled to proforma credit in terms of the said notification. It is true that an electric fan may perform its essential functions without affixation of the nameplate	 but that is not enough. Electric fans do not become marketable products without affixation of nameplates. [1001G H]