2004 (9) TMI 695

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..... he duty paid on the inputs used in the manufacture of excisable goods exempted under Notification No. 214/86-CE dated 1.3.1986 is available to them. 2. We heard Shri P M Panwar, learned Consultant, for the Appellants and Shri H C Verma, learned DR for the Respondent. The Appellants manufacture a number of excisable goods which are removed by them on payment of duty. They also undertake job work f .....

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..... hat the requirement of Notification No. 214/86-CE is that the final product should be those on which duty of Excise is leviable and the chain of credit has to be extended to the stage of clearance of the finished goods by the principal manufacturer on payment of duty. The Appellate Tribunal has relied upon the decision of the Tribunal in the case of Bajaj Tempo v. CCE-1994 (69) ELT 122. This decis .....

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