2005 (2) TMI 328

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..... n of law and facts are involved and hence, they are taken up together for disposal as per law. The issue involved in these appeals is as to whether the appellants are required to pay 8% amount on the price of the exempted goods i.e. Sulphuric Acid cleared by them under Rule 57CC of the erstwhile Central Excise Rules, 1944, as the assessee had used the input viz. Vanadium Pentaoxide in respect of b .....

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..... Railways (Wheel Axle Plant) v. CCE, Bangalore — 2004 (116) ECR 733 (Tri. -Bang.) (ii) Wheel Axte Plant v. CCE, Bangalore-II — [2003 (161) E.L.T. 848 (Tri.) = 2003 (58) RLT 878 (CESTAT-Bang.)] (iii) Pushpaman Forgings v. CCE, Mumbai-VII - 2002 (149) E.L.T. 490 (Tri. - Mumbai) Affirmed by the Apex Court as reported in 2003 (153) E.L.T. A89 (S.C.). 2. The learned DR reiterated the de .....

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