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TMI Blog2011 (3) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... er hearing both the sides we find that the appellant is engaged in the manufacture of Centrifugal Pump Sets. For the said purposes they were purchasing the pumps from the other manufacturers and were manufacturing the Diesel Oil Engines themselves. Such engines manufactured by them were being used captively for further manufacture of pump sets and were also being cleared on payment of duty. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries order No.C-1/1581 1585/WZB/2003 dated 23.07.03 has held that there was no need to pay 8% of the value of their final product in terms of Rule 57CC. The said refund claim stands rejected by the lower authorities on the ground that no central excise duty stands paid by them on the diesel oil engines on account of reversal of 8% and as such the same has to be neutralized. 4. Learned advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the diesel oil engines. Revenue could not have issued any notice for recovery of duty on the diesel oil engines as the appellant was paying an amount equal to 8% of the value of the pump sets in terms of the provisions of Rule 57CC. If the Tribunal holds that such amount was not payable, the duty on the diesel oil engines becomes payable. As such adjustment of this amount with the duty of diese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Company vs. Commissioner of Central Excise, Daman reported in 2005 (70) RLT 374 (CESTAT-Mum.) Tribunal has observed as under: In the present case also the Revenue could not have demanded duty on the diesel engine, inasmuch as, they themselves were holding a view that the engines were exempted, whereas on the other hand, the appellants were contending that the same were dutiable. As su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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