2004 (3) TMI 243

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....e appellants are aggrieved with the Order-in-Appeal No. 1035/99-C.E., dated 28-9-1999 by which he has held that the appellants are required to calculate duty at 8% of the value of the final products viz., Fatty acid and Stearic acid cleared during the period from 1-9-1996 to 28-2-1997 in pursuance of the provisions of the Rule 57CC of the Central Excise Rules. The demands has arisen on account of ....

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....not be said to have taken credit of duty on inputs utilized in the manufacture of exempted final goods. They rely on the Apex Court judgment rendered in the case of Chandrapur Magnet Wires (P) Ltd. v. CCE [1996 (81) E.L.T. 3 (S.C.)]. 2. Ld. Counsel submitted that the issue is also covered by Board Circular No. 591/28/2001-CX., dtd. 16-1-2001 wherein they have laid down the criteria for recovery....