2013 (3) TMI 186

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..... eld that:- As per the provisions of Rule 57AD of the Rules, in case where the manufacturer is taking credit in respect of the common inputs used in or in relation to the manufacture of dutiable as well as exempted goods and not maintaining separate records, the manufacturer is required to pay 8% of the price of the exempted goods. As the appellants have reversed 8% of the price of the goods cl .....

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..... acturing electrical laminations which are captively consumed by availing the benefit of exemption Notification NO.67/95 dated 16.3.95. During the period April to May, 2001 the appellants cleared certain quantity of stators rotors against CT 2 certificate without payment of duty. Show-cause notice was issued denying the benefit of Notification No. 67/95 in respect of electrical laminations which .....

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..... he lower authority and submitted that as the electrical laminations were captively consumed in the manufacture of final product within the factory which were cleared at Nil rate of duty therefore, the benefit of Notification No. 67/95 is rightly denied. 7. We find that it is an admitted position that the appellants reversed the credit equal to the amount of stators and rotors cleared against CT .....

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