TaxTMI 
TaxTMI 
1999 (11) TMI 281
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....r the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application was converted into final hearing of the appeal with the consent of both sides, after granting formal waiver of the duty confirmed of Rs. 5,97,386/-. 2. The appellants manufactured motor vehicles falling under headings 8702, 8703, 8704 and 8706. They filed declarations as required under Rule 57G of the Central Ex....
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.... were not used, on which the credit was taken, the demands were issued and allegations as to penalty were made. The Commissioner having confirmed the demands, the assessees filed an appeal before the Tribunal. The Tribunal in their order observed as follows :- "It cannot be disputed that if an input is used in the manufacture of more than one final product, the credit taken on that input may be u....
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.... order now impugned before us the Commissioner permitted availment in the case of common inputs which were used in both varieties of the motor vehicles but denied the claim where the credit was taken for inputs to be used in one variety which credit was used for payment of duty on the other variety. On this ground he reduced the original demand from Rs. 43.05 lakhs to Rs. 5.97 lakhs. The appeal is....
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....der in the case of Sawottam Ispat Pvt. Ltd. v. C.C.E., 1989 (41) E.L.T. 181. In this case it was held that the credit allowed in respect of any input could be utilised towards payment of duty on any of the final products for the manufacture of which the inputs were intended to be used. The input in the cited case was scrap. The final products were steel ingots as well as scrap. The claim of the de....