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Hero Cycles Ltd. vs Cce on 20 June, 2005 cites

Maruti Udyog Ltd. vs Cce on 16 January, 2004

In this contest reference may made to the Tribunal's decision in the case of Maruti Udyog Ltd. v. CCE, Delhi 2002 (53) ELT 395 wherein it has been observed, after following the Larger Bench decision in CCE, Vadodara v. Asia Brown Boveri Ltd. 2000 (39) RLT (CEGAT), that only credit is to be reversed on the clearances of inputs as such, prior to 1.3.2001 and in respect of clearances on or after 1.3.2001, duty at current rate is to be paid on sale price in view of amended provisions of Rules 57AB. Therefore, the demand of duty in respect of inputs in terms of amended provisions of Rule 57AB is not sustainable and the same is set aside.
Customs, Excise and Gold Tribunal - Delhi Cites 6 - Cited by 38 - Full Document

Commissioner Of Central Excise vs Asea Brown Boveri Ltd. on 16 December, 2004

In this contest reference may made to the Tribunal's decision in the case of Maruti Udyog Ltd. v. CCE, Delhi 2002 (53) ELT 395 wherein it has been observed, after following the Larger Bench decision in CCE, Vadodara v. Asia Brown Boveri Ltd. 2000 (39) RLT (CEGAT), that only credit is to be reversed on the clearances of inputs as such, prior to 1.3.2001 and in respect of clearances on or after 1.3.2001, duty at current rate is to be paid on sale price in view of amended provisions of Rules 57AB. Therefore, the demand of duty in respect of inputs in terms of amended provisions of Rule 57AB is not sustainable and the same is set aside.
Customs, Excise and Gold Tribunal - Bangalore Cites 1 - Cited by 10 - Full Document
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