TMI Blog2002 (12) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : V.K. Agrawal, Member (T)]. In these two appeals, the issue involved is whether M/s. Rama Phosphates Ltd. are liable to pay the duty on the inputs namely Tin plates found short in their factory and whether the assessable value of Tin containers was not correctly arrived at. 2. Shri Ashutosh Upadhyay, learned Advocate, submitted that the Appellants manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tin plates less by 21.880 MT and the assessable value of the tin containers was computed incorrectly. He further submitted that as the tin containers are exempted from payment of duty, no duty liability can be attached to them under the Excise Act for shortage of this stock of tin plates or on account of under-valuation of the goods. He relied upon the decision in the case of Mihijam Vanaspati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value has not been determined correctly, the duty is also demandable from them on this count. 4. We have considered the submissions of both the sides. It is not in dispute that the vegetable oil manufactured by the Appellants is exempted from payment of whole of the duty. Notification No. 10/96-C.E., dated 23-7-96 provides full exemption to all goods manufactured in a factory and consumed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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