2011 (8) TMI 827

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....  Sanjay Karla,  JDR for Respondent   Per : Ashok Jindal   These appeals are filed by the assessees as well as the Revenue against the impugned order.   2. The brief facts of the case are that the assessees are the manufacturers of I.C.Engine, P.D.Pumps and Spray Pump sets. During the course of manufacturing, the assessees sending some of their inputs for machining p....

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.... view of the amended Rule 57AC. Therefore, the issue is no more res integra. He further submitted that vide letter dated 18.6.2008 the department has also accepted the decision of the Hon'ble High Court. Therefore, the department's appeal be dismissed and the assessees' appeal be allowed.   4. Heard both sides.After hearing both sides, we find that the issue arose in this case is whether th....