2009 (7) TMI 1116

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..... the Final Order Nos. 491 492/2009 dated 22-4-2009 [2009 (242) E.L.T. 65 (Tri. - Chennai)], the Tribunal allowed Appeal No. E/117/2006 by accepting the submission of the Revenue that classification of the goods in question under Chapter 54 and allowed Appeal No. E/82/2008 filed by the assessees by holding that assessees were eligible to the benefit of captive consumption in terms of Notification .....

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..... ast sentence in para 4 of the final order which reads In the present case, the inputs were leviable to basic duty and no additional duty of excise was leviable thereon and, therefore, the inputs cannot be considered as exempt from the whole of additional duty of excise leviable thereon be read as In the present case, the final products were leviable to basic duty and no additional duty of excis .....

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