2010 (7) TMI 595

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....tant, for the Appellant. Shri S.K. Singh, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri T. C. Nair, ld. advocate appearing for the appellants states that the appellants are procuring dies block on payment of duty for manufacture of dies which is partly used for manufacture of exempted goods supplied to Defence Establishment and partly ....

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....edit taken on inputs used for manufacture of such capital goods. 2. We have heard ld. SDR Shri V. K. Singh who supports the impugned order and submits that the appellants have not earlier taken the stand that the dies are partly used for producing dutiable goods. He also states that the fact that the appellants are paying 10% of the value of the exempted finished goods, in no way, supports....