2005 (7) TMI 21

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..... der Nos. A/932-933/2005-WZB/C-IV - Dated:- 25-7-2005 - [Order]. - A common order is being passed in both the appeals, as the issue involved is identical. 2.The respondents are engaged in the manufacture of I.C. Engines as also P.D. Pumps. Wherever the I.C. Engines are being cleared by them, they are paying duty on the same after availing the benefit of Modvat credit in respect of the inputs u .....

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..... uct by itself and as such, 8% of the value of the I.C Engine is required to be reversed. He has also taken note of the fact that in subsequent demand the original adjudicating authority has himself dropped the demand and the revenue has not challenged such orders. 3.After considering the submissions made by both sides, I find force in the reasoning adopted by the Commissioner (Appeals). I.C. Eng .....

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