2002 (12) TMI 485

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. Shri P.K. Shetty, learned advocate for the appellants states that the issue involved relates to appropriate duty payable on inputs cleared as such for which credit was taken earlier. He states that in view of the Larger Bench decision in the case of Commissioner of Central Excise, Vadodara v. Asia Brown Boveri Ltd. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts are removed as such, appropriate duty of excise leviable thereon has to be paid as if such inputs have been manufactured, and such removal has to be made under cover of an invoice prescribed under Rule 52A. We are, therefore, of the view that the lower authorities have correctly demanded the duty amount in accordance with the provision of the revised rule, which requires no interference. We fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X