2004 (5) TMI 395

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The short question that arises for consideration in this appeal, which arises out of the Order-in-Appeal No. 734/2001-C.E., dated 20-11-2001, is as to whether the appellants are required to reverse the proportionate duty or @ 8% duty on the inputs used for the manufacture of exempted goods as laid down under sub-rule (9)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en Reinforced Plastics Pvt. Ltd. - 2004 (60) RLT 58 (vii)   Thermax Ltd. - 2003 (156) E.L.T. 1033 (T) = 2003 (58) RLT 575 (viii)   Rochees Watches Ltd. - 2003 (152) E.L.T. 420 (T) = 2003 (54) RLT 761 (ix)   Wheel & Axle Plant - 2003 (161) E.L.T. 843 (T) = 2003 (58) RLT 878 He submits that if the case of Wheel & Axle Plant v. CCE, Bangalore-II - 2003 (161) E.L.T. 8....