2005 (7) TMI 21

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..... 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 used in the manufacture of the said I.C. Engines. However, a part of the said engine is also being used by them captively in the manufacture of .....

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..... 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. Engines are considered as a final products, inasmuch as the respondents are also clearing the same on payment of duty. As such, when they are clear .....

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