2007 (11) TMI 268

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....ondent. [Order] - These two appeals by the department involve a common issue arising out of the supply of certain goods as input by a common supplier and therefore being dealt with by a common order. 2. Heard the learned DR. Heard learned advocate Shri P.V. Sheth, on behalf of the respondent M/s Advin Diesels. 3.1 The relevant facts, in brief, in case of Appeal No.E/261/07 are as follows: (a) ....

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.... 3.2 The relevant facts, in brief, in Appeal No.E/262/2007 are as follows: The inputs viz. crank shafts supplied by Unit-V of M/s Amul Industries (P) Ltd. were received by M/s Advin Diesels.  The original authority as well as the Commissioner (Appeals) held that they were eligible for the credit.  Credit involved is Rs.57,117/-. 4. The learned DR admits that the duty on the material s....