2004 (6) TMI 551

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....96-461/2004-WZB/C-I<br>Central Excise<br>Ms. Jyoti Balasundaram, Shri Moheb Ali M., JJ. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - According to the applicants the following errors apparent on record arise out of Tribunal's Final Order No. C-I/233-332/WZB/2003, dated 3-2-2003 [2003 (161) E.L.T. 326 (T)] by which it was held that the applicants/a....

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....e light of the Larger Bench decision in the case of Digambar Foundry cited supra; (2)&nbsp;&nbsp;&nbsp;&nbsp; and the submission that credit could not be denied on exceeding the ceiling lmit of clearance value of Rs. 75 lakhs as this was not a ground proposed/raised in the show cause notice for denial of credit. 2.&emsp;We have carefully considered the rival submissions. As far as the first grou....