TMI Blog2007 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the three appeals are being disposed off by a common order, as they are directed against the same impugned order passed by the Commissioner (Appeals), vide which he has allowed the appeal filed by the Revenue. The issue involved is identical. 2. As per facts on record, the appellant is engaged in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices alleging that the benefit of Notification No. 7/97, 8/98 is available to the goods manufactured by the appellant under their own brand names, if no credit of duty paid on the inputs is availed. Inasmuch as the appellant was availing the credit, though the same was being reversed in terms of Rule 57CC, the benefit cannot be extended to them. Show cause notices so raised were drop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decision in case of Life Long Appliances Ltd. v. CCE, Delhi-III reported in 2000 (123) E.L.T. 1110 (Tribunal), wherein by following Supreme Court decision in case of Chandrapur Magnet Wires (P) Ltd., it has been held that subsequent payment of 8% of the value of the exempted goods as provided under Rule 57CC has the effect as if no credit was availed. Accordingly, Notification No. 16/97 (the one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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