2007 (6) TMI 440

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....the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per :  Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have received the raw materials free of cost from the Bhilai Steel Plant and after manufacture of Mag Carbon Bricks, the same were supplied back to the Bhilai Steel Plant. The appellants have paid duty only on job charges without incl....

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.... On appeal to the Hon'ble Supreme Court, the Three Judges Bench of the said Court vide International Auto Products (P) Ltd. v. Commissioner of Central Excise, Bihar - 2005 (183) E.L.T. 239 (S.C.) has, however, noted that the inputs supplied by the final product manufacturer to the intermediate product producer are covered by Rule 57F. The manufacturer of the final product is entitled to adjust cre....

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....ribunal have passed the following Orders:- (i)      2006 (195) E.L.T. 38 (Tri.- Mumbai) - Menon & Menon Ltd. v. CCE & C, Pune-II; (ii)    2006 (206) E.L.T. 1008 (Tribunal) = 2006 (75) RLT 353 (CESTAT-Ban.) - Krishna Fabrications Pvt. Ltd. v. CCE, Bangalore. 5. After hearing both sides, we find that if the appellants had either opted to pay duty....