2005 (6) TMI 324

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....Hirandagi, Advocate, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellants were issued with two show cause notices demanding duty of Rs. 79,008/- in show cause notice dated 19-3-1997 and Rs. 14,563/- in show cause notice dated 10-6-1997. The allegation is that the appellants cleared nylon filament yarn of 210 denier ....

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.... only those goods for which the benefit of the said notification is available but have shown wrong classification by mistake. To buttress this plea, the appellant pleads that he has debited 8% of the value of the goods covered under these invoices before they cleared the goods. Under Rule 57CC of the Central Excise Rules whenever inputs on which credit has been taken are used in the manufacture of....