2004 (5) TMI 488

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..... for the Respondent. [Order]. - Heard both sides. 2. The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case the appellants are engaged in the manufacture of excisable as well as exempted goods and were availing the benefit of Modvat credit. In the month of June, 1997, appellants cleared Rectified Spirit which was exempted from payme .....

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..... . The contention of the appellants is that they are not liable to pay 8% of the value of clearance in respect of the final product which is manufactured out of the inputs on which no credit has been taken. 3. The contention of the Revenue is that in the month of June, 1997 as per the provisions of Rule 57CC of the Central Excise Rules, the manufacturer has to pay 8% of the value of the goods .....

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