2005 (3) TMI 355

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..... redit on the inputs received for that purpose. Part of the Castings produced is captively used and the remaining sold in the market. The captively consumed castings are exempt from duty. Issue has arisen as to what is the action required to be taken in respect of the credits taken on the inputs used in the production of captively consumed castings. The appellant was making payment at the rate of 8 .....

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..... uestion. In the present case, the final product is Casting and not the PD Pumps manufactured by using the Castings. Therefore, going by first principle itself, the demand is not sustainable. The issue also remains covered by the aforesaid decision of the Tribunal. In view of this, the appeals are allowed, with consequential relief, if any, to the appellant. Copy of the order to be given by "DASTI" .....

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