2003 (11) TMI 5

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..... ance of goods wholly exempt or goods chargeable to nil rate of duty. Therefore, the provisions of the Rule 57 C are not applicable - no infirmity in the impugned order and revenue’s appeal is rejected - E/794/2003-B - 860/2003-B - Dated:- 7-11-2003 - S/Shri S. S. Kang, Member (J) and K.D. Mankar, Member (T) [Order per: S.S. Kang, Member (J)- 1. When the case was called, none appeared .....

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..... he adjudicating authority confirmed the demand. The respondents filed the appeal and the Commissioner (Appeals) vide impugned order allowed the appeal. 3. The contention of the Revenue is that as per the provisions of Rule 57C of the Central Excise Rules the credit on inputs is not allowable if the final product is fully exempted or cleared at nil rate of duty. In the present case, as the .....

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