2005 (4) TMI 444

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.... Advocate, for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In these two appeals captioned above, which have been directed against the two different orders-in-appeal, the facts involved are common and as such are being disposed of by this composite order. 2.The issue involved in these appeals relates to the rate at which the appellan....

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..../96-C.E. (N.T.), dated 3-9-96, the appellants are entitled to the deemed credit at the rate of 50% in case of job work and on actually basis in case of goods manufactured and cleared by them from their factory after 2-6-98 due to change in the definition of the composite mills as given in Explanation-1 appended to that notification. Regarding stock lying as on 2-6-98, the Revenue has also sought r....