2005 (11) TMI 113

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..... puts, nor can the value of the inputs be added to the assessable value of the final products - E/2084/2000-Mum. - A/1577/2005-WZB/C-I(EB) - Dated:- 23-11-2005 - Ms. Jyoti Balasundaram, Vice-President and Shri Moheb Ali M., Member (T) [Order per : Jyoti Balasundaram, Vice-President]. - In this case duty demand of Rs. 45,77,673/- has been confirmed together with interest against the appell .....

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..... s before us, the decision in the Burn Standard Co. Ltd. case has been subsequently distinguished by the Apex Court in International Auto Ltd. v. Commissioner of Central Excise, Bihar [2005 (183) E.L.T. 239 (S.C.)], wherein the Apex Court has held that the manufacturer of the final product, would be entitled to adjust the credit on the inputs supplied by it to the intermediate purchasers and also e .....

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