2005 (10) TMI 446

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..... Shri J.M. Motwani, Advocate, for the Respondent. [Order]. - Heard both sides. The respondents have used the same inputs both for manufacturing exempted goods and dutiable goods. The respondents have reversed the credit for inputs used in the production of exempted goods. The demand raised by the Department relates to quantity of inputs attributable to processing losses. The lower appell....

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....n - CCE, Meerut-I v. Shakumbari Sugar & Allied Industries Ltd. - 2004 (176) E.L.T. 819 (Tri. - Del.) and Board's Circular No. 267/136/97-CX.8, dated 15-1-1998 in his support. The said circular and the Tribunal's decision do not advance the case of the respondents. As rightly contended by the learned DR, the entire quantum of inputs taken for production of exempted goods is to be computed and the s....