TMI Blog2013 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... C engines captively consumed in the manufacture of PD pumps which were cleared by availing the benefit of the Notification - Held that:- Tribunal in the case of Life Long Appliances Ltd. vs. CCE, Delhi- III (2000 (4) TMI 90 - CEGAT, COURT NO. II, NEW DELHI) in the similar situation held that the payment of an amount equivalent to 8% of the price of intermediate product which has gone into manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was adjourned twice at the request of the appellant, therefore the request for adjournment is declined. Heard the learned AR. 3. The appellant filed these appeals against the impugned order passed by the Commissioenr (Appeals). 4. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods, i.e. IC engines, PD pumps and spray pumps. During the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds of appeal, the appellants' contention is that the appellants are reversing the credit of 8% of the price of the IC engines captively consumed in the manufacture of PD pumps which were cleared by availing the benefit of the Notification. We find that this issue is now settled by the decision of the Tribunal in the case of Life Long Appliances Ltd. vs. CCE, Delhi- III reported in 2000 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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