2010 (7) TMI 870

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....llant. Shri K.M. Mondal, Special Consultant, for the Respondent. ORDER Heard both sides. 2. As these appeals involve common issues, all the stay petitions are taken up together for hearing and disposal. The appellants are utilising dutiable inputs on manufacture of parts of tractors, some of which are used captively for manufacture of the tractors and some of the parts are sold outside on paym....

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.... Excise, Nagpur v. Mahindra & Mahindra Ltd. Order No. A/769-770/2009/SMB/CIV 4. As regards the second ground taken by the department, it relates to payment of duty on the parts captively used for manufacture of tractor for export. The appellants are also using dutiable inputs directly for manufacture of the tractors which are exported and are taking credit in respect of the same. It is the conten....