2008 (11) TMI 669

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....CA For the Respondent: R.S. Srova, JDR Archana Wadhwa:- 1. Both the appeals are being disposed off by a common order as they arise out of a same impugned order of the authorities below, denying the benefit of Notification No. 9/2002-CE to the appellant. 2. As per facts on record, the appellants are engaged in manufacture of medicaments falling under Chapter 30 of CETA, 1985. Apart from....

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..... After hearing both sides, we find that the issue is no more res-integra and stand decided by the Tribunal's decision in case of M/s. Omega Pharmaceuticals vs. CCE, Surat, 2006 (196) ELT 332 (Tri.-Mumbai). By taking into consideration paragraph 3 (b) of the notification, it stand concluded that the value of the goods manufactured on behalf of the loan licencee, which were cleared on payment o....