2013 (3) TMI 186

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.... The appellants filed this appeal against the impugned order passed by the Commissioner of Central Excise (Appeals), Pune. 3. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods i.e. stators and rotors. For the manufacture of final product, the appellants are manufacturing electrical laminations which are captively consumed by availing the benefit....

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....ors & rotors the appellants reversed he credit equal to 8% of the price of stators & rotors cleared against the CT 2 certificate as per the provisions of Rule 57 AD of the Central Excise Rules. Therefore, the demand in respect of electrical lamination is not sustainable. 6. Revenue relied upon the findings of the lower authority and submitted that as the electrical laminations were captively cons....