2017 (8) TMI 1162

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....ch The appellants are engaged in the manufacture of steel forgings and dies falling under Chapter 73 and 82 of the CETA, 1985. They were availing credit on the inputs. A show cause notice was issued to the appellant alleging that the final products namely forgings and dies manufactured by them were cleared on payment of duty as well as under exemption to Heavy Vehicles Factory, Avadi in terms of ....

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....his Tribunal against the duty demand. 2. On behalf of the appellant, learned counsel Sh. M. Kannan submitted that the appellants have not been clearing any exempted products as provided in Rule 57CC of the erstwhile Central Excise Rules, 1944. He submitted that the forgings and dies cleared by the appellant are dutiable products. The appellants are clearing only dutiable products. However, a smal....

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....mpugned order. He submitted that since the appellants were clearing the goods to Heavy Vehicles Factory, under the notification the goods being exempted, the provisions of Rule 57CC would apply and therefore the appellants are liable to pay 8% of the value of the exempted goods. 4. We have heard both sides. 5. The issue whether the appellants are clearing exempted goods when they are clearing th....