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1 - 3 of 3 (0.21 seconds)Rico Auto Industries Ltd. vs Cce on 23 July, 2002
Even if the imported rings are being supplied along with the rings manufactured by the assessee as an accessory of piston ring set, the assessee is entitled to take credit by take in recourse to clause (vi) of Rule 57-B. A similar view taken by this Tribunal in Rico Auto Industries Ltd. Vs. CCE New Delhi 2003 (57) RLT 271 (CEGAT-Del.). We do not find any consideration on this issue by the Commissioner (Appeals).
Swastik Surfactants Ltd. And Anr. vs Cce on 17 February, 1998
5. The learned Counsel for the appellant points out that there is no dispute raised by the Revenue that the appellants have discharged duty liability on the higher value ont he piston ring set. If that be so, there is no reason for denying credit of the duty paid on input rings to make such set. The assessee has placed reliance on the decision of this Tribunal is Standard Surfactants Ltd. Vs. CCE 2000(36) RLT 375. Even though the Commissioner (Appeals) refers to the above fact in his order, he does not consider the above contention at all.
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