2008 (10) TMI 380

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..... of the goods cleared - For the provisions of Rule 57CC(1) to apply, there should be one final product which is dutiable and another final product which is exempted from payment of duty or chargeable to “Nil” rate of duty - Revenue not allowed to say that a part of the quantity of manufactured and removed from the factory, was one final product and the remaining quantity of the same final product w .....

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..... period in dispute and a major part of the manufactured excisable goods were cleared on payment of duty. A small part was cleared without payment of duty to M/s. Space Centre and M/s. Baba Atomic Research Centre. The said clearance was covered under Notification No. 19/97-C.E., dated 1-3-1997, which exempts payment of excise duty in respect of the goods cleared to the above two centres. For the pr .....

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