2008 (6) TMI 317

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..... onsumed in the manufacture of medical equipments and how much for welding machines. The Department has levied 8% of the amount on the exempted medical equipments on the ground that no separate account has been maintained. - In similar situations where it was not practicable to maintain separate accounts of the inputs used in the exempted and dutiable finished goods, this Bench has taken a view tha .....

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..... ufacturing welding machines primarily on which they pay duty and they also make some medical equipments in smaller quantity which are totally exempted. The Appellants have used brass rod on which duty credit has been taken by the Appellants. It has been argued on behalf of the Appellants that it is not practicable for them to maintain separate account for how much of brass is required to be consum .....

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..... eposited by the Appellants subsequently. He fairly admits that the calculations made by the Appellants have not been checked by the Authorities below as the Appellants have made the payment at a later stage. 4. In similar situations where it was not practicable to maintain separate accounts of the inputs used in the exempted and dutiable finished goods, this Bench has taken a view that in the ab .....

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