2004 (4) TMI 611

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....the Respondents : S/Shri Biswanath Agrawal and K.K. Anand, Advocates Per V.K. Agrawal : These are four appeals filed by the Revenue against two Orders in Appeal involving common issue and as such are disposed of by one common order. 2. Mrs. Charul Barnwal, Learned Senior Departmental Representative, submitted that the respondents manufactured both dutiable products i.e. Marble slabs and e....

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....ls) under the impugned orders has rejected the appeals filed by the Revenue relyingupon the Board's Circular No. 591/2 8/2001-CX dated 16.W.2001 [reported in 2001 (46) RLT M139] and also relying upon the various decisions of the Tribunal including the decision in the case of Dharamsi Morarjee Chemical Company Ltd. vs. CCE, Jaipur, 2001 (44) RLT 447. (CEGAT-Del)-2001 (138) ELT 164, Learned Seni....

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....licable since the respondents had not maintained separate accounts for receipt, consumption and inventory of inputs, (lubricating oil) which was used in the manufacture of dutiable as well as exempted final products. She, finally, submitted that the Board's Circular dated 16.10.2001 is still under examination by the Board which is apparent from the Board's Circular No. 739/51/2003-CX dated....

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....id on lubricating oils and used the same both in the manufacture of dutiable as well as exempted goods. Further they had not maintained separate accounts for receipt, consumption and inventory of inputs meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted goods. It is also not disputed by the Revenue that the entire cre....