2008 (11) TMI 669

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.... 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 manufacturing their own goods, which were....

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....ssue 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 of duty/are not required to be taken into consi....