2007 (11) TMI 534

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..... -  Heard the learned DR on the ROM application against the order of the Tribunal No. E/418/WZB/Ahd/2007 dated 22-2-2007 [2007 (211) E.L.T. 444 (T)]. The application has been filed on the ground that the CESTAT has mistakenly held that the respondent was procuring "Cheese Winder Machine Stand and was availing the credit on that". It is the stand of the applicant-department that the respondent .....

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..... ;Further, if cheese winder with stand was the material received as claimed by the department, then both the products the input received and the final product admittedly fall under the same tariff heading. In such a situation, I do not find any justification for demand of duty on the final product which is also claimed to be cheese winder machine. It is relevant to note that there is no special def .....

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