2002 (2) TMI 286

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..... ake up the appeal itself with the consent of both the sides. 2. As per the allegations, the appellants used common inputs in the manufacture of dutiable as well as exempted products during the period relevant for the purposes of the present appeal. Vide the impugned orders, Revenue has confirmed duty of Rs. 2,02,258/- (Rupees two lakh two thousand two hundred fifty eight) on the goods cleared as .....

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..... t been paid at the time of clearance, the assessee is liable to pay back the corresponding credit availed in respect of the inputs used in such exempted product. 4. After hearing both the sides I find that the Mumbai Bench of the Tribunal in the case of Pushpaman Forgings v. CCE, Mumbai - 2002 (149) E.L.T. 490 (Tribunal) = 2002 (48) RLT 107 (CEGAT) has held that in the absence of machinery provis .....

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