2002 (2) TMI 286

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..... 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 at nil rate of duty by the appellants @ 8% of the val .....

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..... s 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 provisions in the Act or the rules for the recovery of am .....

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