2016 (12) TMI 906

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.... Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair The issue involved is that the duty demand was confirmed on the removal of input as such under Rule 57F(1)(ii) of the Central Excise Rules. The contention of the Revenue is that on clearances of input as such, excise duty as per the rate applicable on the date of removal of the goods should apply, whereas conten....

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....se, Coimbatore Vs. American Auto Service[1996(81) ELT 71 (Tribunal)], according to which excise duty required to be paid as per the rate applicable on the value at the time of clearance of the input under Rule 57F. 4. We have carefully considered the submission made by Ld. A.R. and perused the record. 5. We have gone through the judgment of Tribunal's Larger bench in case American Auto S....