2004 (4) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n all these appeals being common, these appeals are being disposed off through a common order. 2. Heard both sides. 3. The appellants are engaged in the manufacture of diesel engines, which they clear on payment of duty as well as use captively. The captive use is for manufacture of a "Couple set", which is a combination of diesel engine, with a Power Driven Pump mounted on a common platform....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lue of final goods i.e., couple set, or the 8% credit reversal based on the value of diesel engine alone, should meet the requirement of the law. 4. On going through the order-in-original I find that there is a gap in the factual information extracted therein. An impression is created that, diesel engine used in the manufacture of couple set is exempted. In fact going by that impression in a si....