- (1.) The Respondent is the manufacturer of Hydraulic Control Lever Assembly and other assembly. These items are supplied by the Respondent to Bharat Earth Movers Ltd. "free of cost". The question is whether an excise duty is applicable on such goods. The Tribunal has answered the question in the negative following the judgment of this Court in International Auto Ltd. v/s. Commissioner of Central Excise, Bihar [(2005) 183 E.L.T. 239], holding that manufacturer of final products would be entitled to adjust the credit on the inputs supplied by it to the intermediate purchasers and also entitled to credit for the duty paid by the intermediate purchasers on its products. After hearing the Learned Counsel for the parties, we are convinced that the Tribunal has rightly relied upon the aforesaid judgment which squarely covers the subject matter of this appeal.
(2.) The appeal is, accordingly, dismissed.;