2005 (2) TMI 141

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....period post 3-4-86 upto 28-2-87. The subject matter of the dispute is whether the appellant- assessee was entitled to pay duty on inputs which had been declared to be duty free and then claimed Modvat credit in respect of the goods manufactured out of the such inputs which themselves were also exempted from duty. The goods in question are junior tractors which are tractors which have less than 25 ....

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....the appellant, the Collector forwarded the representation to the Central Board of Excise and Customs and CBEC but in the meanwhile allowed the appeal to continue to pay duty on the exempted parts and to reverse credit on the clearance of the junior tractors. However, on 1-10-86 the Collector made it clear that this procedure could not be acceded to by the Department. The further representation mad....

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....llowed, would be revenue neutral, had allowed the assessee in that particular case to avail of the credit, at the time of the clearance of the finished products in Commissioner of Central Excise & Customs, Vadodara v. Narmada Chematur Pharmaceuticals Ltd. - 2005 (179) E.L.T. 276 (S.C.). 5. The learned Counsel appearing on behalf of the respondent department, however, contends that this might ta....