TMI Blog2015 (10) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... hen an amount of 8% of the price of exempted product has been paid and when no separate account has been maintained in respect of the exempted goods - Held that:- appellant does not dispute and fairly states that the substantial questions of law raised and involved in these appeals are squarely covered by the judgment of the High Court of Punjab and Haryana in Escort Limited case (2004 (8) TMI 216 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise appeals arise from the orders passed on different dates by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (for short, CESTAT ). The appeals filed by the respondents herein against the orders in original passed by the Commissioner of Customs and Central Excise were allowed by the CESTAT based on its judgment dated 04-08-2004 in Escort Limited vs. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible to the inputs in the present case in terms of erstwhile Rule 57C 57CC, used in exempted goods when the inputs (IC engine below 1800 cc) are not common with those used in the dutiable products, when an amount of 8% of the price of exempted product has been paid and when no separate account has been maintained in respect of the exempted goods? The question was ultimately answered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appropriate to dispose of these appeals by the following order, to which learned counsel for the parties consented for: The appeals are disposed of with liberty to the appellant to seek revival of the appeals in the event their challenge to the judgment of the High Court of Punjab and Haryana in Escort Limited case (supra) is upheld by the Supreme Court. It is needless to mention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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