2003 (4) TMI 203

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.... [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in the manufacture of articles of brass, both on its own account and on job work for Ordnance Factory at Katni. Goods supplied by it to the Ordnance Factory are exempted from duty in terms of Notification 70/92. It took Modvat credit of the duty paid on the inputs that it used in the manufacture of final product. The brass scrap....

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....he departmental representative relies heavily on what the Commissioner has said. The ratio of the decision in Ballarpur Industries is that in cases where the exempted final product is not sold, the provisions of sub-rule (1) of Rule 57CC will not apply because that cannot be given effect to; the rule requires the manufacturer to pay 8% of the price charged by him for the sale of such goods. Althou....