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TMI Blog2007 (1) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturers of EOT cranes (Heading 84.26 of the CETA Schedule). This product attracted duty at the rate of 13% ad valorem at the material time. They had cleared one EOT crane under invoices dated 24-3-1998 to SHAR in Andhra Pradesh without payment of duty under Notification No. 10/97-C.E. dated 1-3-1997 and reversed input duty credit of Rs. 96,218/- taken in relation thereto. The original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as in any other final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty and the manufacturer takes credit of these specified duty on any inputs (other than inputs used as fuel) which is used or ordinarily used in or in relation to the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearance under an exemption Notification cannot render the product different from the same product cleared on payment of duty. This case of the appellants is in keeping with the provisions of Rule 57CC. This Rule would apply to a manufacturer who was engaged in the manufacture of a final product which was chargeable to duty and any other final product which was exempt from the whole of duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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