2005 (2) TMI 328

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....eeran, Member (J)]. - In both these appeals, a common question of law and facts are involved and hence, they are taken up together for disposal as per law. The issue involved in these appeals is as to whether the appellants are required to pay 8% amount on the price of the exempted goods i.e. Sulphuric Acid cleared by them under Rule 57CC of the erstwhile Central Excise Rules, 1944, as the assesse....

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.... machinery as held in the following cases : (i)      Indian Railways (Wheel & Axle Plant) v. CCE, Bangalore — 2004 (116) ECR 733 (Tri. -Bang.) (ii)     Wheel & Axte Plant v. CCE, Bangalore-II — [2003 (161) E.L.T. 848 (Tri.) = 2003 (58) RLT 878 (CESTAT-Bang.)] (iii)   Pushpaman Forgings v. CCE, Mumbai-VII - 2002 (149) E.L.T. 490 (T....