Captive inputs valuation under Notification No. 1/93-C.E. supported prima facie stay on an identical prior ruling.

Captive inputs and their value were considered for aggregation of final-product clearances under Notification No. 1/93-C.E., where the applicants relied on an earlier Tribunal ruling on an identical issue. At the prima facie stage, the dispute was treated as covered by that precedent, and the request for stay/dispensation was accepted without conditions. Unconditional stay was therefore granted in favour of the appellants.

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Issues: Whether the appellants were entitled to unconditional stay/dispensation in view of the prima facie applicability of the Tribunal's earlier decision on the treatment of captive inputs under Notification No. 1/93-C.E. dated 28-2-1993.

Analysis: The appeal concerned inclusion of the value of captively consumed inputs in the aggregate clearances of the final product for the purposes of the notification. The request for stay was supported by an earlier Tribunal decision on an identical issue, and the dispute was considered to be covered by that ruling at the prima facie stage.

Conclusion: Unconditional stay was granted in favour of the appellants.

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