2007 (1) TMI 328

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....t. [Order per : P.G. Chacko, Member (J)]. - The appellants are manufacturers of EOT cranes (Heading 84.26 of the CETA Schedule). This product attracted duty at the rate of 13% ad valorem at the material time. They had cleared one EOT crane under invoices dated 24-3-1998 to SHAR in Andhra Pradesh without payment of duty under Notification No. 10/97-C.E. dated 1-3-1997 and reversed input duty ....

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....able to the date of clearance of the subject goods reads as follows :- Where a manufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as in any other final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty and the manufacturer takes credit of these specified duty on any inputs (other th....

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....ions of an exemption Notification can hardly be treated as "any other final product" as clearance under an exemption Notification cannot render the product different from the same product cleared on payment of duty. This case of the appellants is in keeping with the provisions of Rule 57CC. This Rule would apply to a manufacturer who was engaged in the manufacture of a final product which was char....