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TMI Blog2008 (5) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (MPL) manufactures gear boxes and spares. On 24-6-2004 the appellants cleared a consignment of gear boxes availing complete exemption under Notification No. 10/97 dated 16-3-97. As the appellants followed CENVAT Credit Scheme, the department demanded an amount equal to 8% of the sale price of the gear boxes covered by the invoice dated 24-6-2004. The original authority invoked the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal had held as follows :- The provisions of the said Rule will be applicable only in that situation, where a manufacturer is manufacturing the final products which are chargeable to duty as well as which are exempted from payment of duty. No material has been brought on record to rebut the submissions of the appellants that they were only manufacturing paper and no other product. In such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited case (supra). The judgment in Mukerian Paper Limited case was erroneous. 3. Heard both sides. There is no dispute that MPL manufactures only one category of final product, namely, gear boxes using common inputs. As per the ratio of the decision of the Tribunal in Mukerian Paper Ltd. (supra) erstwhile Rule 57AD and current Rule 6 of CCR applied to an assessee who manufactured final products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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