SIEMENS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) The issue involved is the rate applicable to the gods initially received as input sand cleared as such in terms of Rule 57F (1) (ii) of the Central Excise Rules, 1944. The Commissioner in the impugned order preferred to charge a rate higher than what was paid by the first manufacturer.

(2.) The issue stands squarely covered by the Larger Bench judgment in the case of Commissioner of Central Excise, Vadodara Vs. Asia Brown Boveri Ltd. [2000 (120) ELT 228 (Tribunal -LB)]. The Tribunal held that what as required was to restore the original position by debiting the same rate of duty at which he had taken the credit.

(3.) Following the judgment this appeal is allowed. (Pronounced in Court)