Per T.K. Jayaraman : Both revenue and the assessee have filed appeals against Order-in-Original No. 17/2007 dt. 30.3.2007 passed by the Commissioner of Central Excise and Service Tax, Large Tax Payers' Unit, Bangalore.

2. Shri K.S. Ravi Shankar, learned advocate appeared on behalf of the assessee and Ms. Joy Kumari Chander, learned JCDR for the revenue.

3. We heard both sides. The assessee's are the manufactures of motor vehicles and also the bodies and chassis. They cleared 298 motor vehicles to the Government of Gujarat and other relief agencies in the context of relief and rehabilitation of earthquake victims in the State of Gujarat availing exemption under Notification No. 2/2001 dt. 27.1.2001. Further, they had also reversed 8% of the value of these motor vehicles in the cenvat credit account in terms of Rule 57AD of the Central Excise Rules. Revenue proceeded against the appellants on the ground that during the relevant period, the intermediary products which have been manufactured by the assessee namely the chassis and the engines are not entitled for any exemption Notification. Since the intermediary products are not entitled for the exemption, they are liable to pay du