M/S. Techno Economic Services Pvt. Ltd vs Commissioner Of Central Excise ... on 1 October, 2009
7. On the other hand, Shri Manish Mohan learned SDR appearing on behalf of the Revenue submitted that the Tribunal in the case of V.B. Information Systems Vs. Commissioner of C. Ex. Pondicherry [2005 (188) E.L.T.424 (Tri.-Chennai)] has held that inputs used for manufacture of both dutiable as well as exempted final product and appellants contended that in the absence of recovery mechanism in Rule 57CC of erstwhile Central Excise Rules, 1944, demand of the amount @ 8% of the sale price of exempted goods, cannot be enforced having regard to Explanation added to Rule 57CC ibid vide Finance Act, 2005 with retrospective effect covering period in question, providing for recovery of dues under said Rule 57CC, demand enforceable against appellants, penalty also imposable.