1998 (7) TMI 162

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..... i A.M. Tilak, JDR, for the Respondent. [Order]. - The stay application was converted into the final hearing of the appeal. 2. I have heard Shri N.N. Sharma, Consultant for the Applicants/Appellants and Shri A.M. Tilak, J.D.R. for the Revenue. For the purpose of final disposal, unconditional stay and waiver of the sums demanded was granted. 3. The appellants manufacture Stampings and .....

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..... ion of sheets into stampings they cannot be called intermediate goods. The very meaning of the term intermediate goods is that such goods are transformed into final goods after processing. On this definition the dies do not qualify. 5. The second argument of Shri Sharma is that if they had paid duty on the dies they could have availed the credit of duty paid of such dies. There is no quarrel .....

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