2003 (3) TMI 502 - AT - Central Excise

Exemption subject to condition of non-availment of Modvat credit - Benefit of Notification No. 5/98-C.E. not available

Summary

The Appellate Tribunal CEGAT, Kolkata denied the benefit of exemption Notification No. 5/98-C.E. to the appellants for their final products due to violation of condition No. 10, which prohibits availing credit of duty on exempted products or any other products manufactured in the same factory. The appellants were found to be availing Modvat credit for products not eligible for exemption, leading to the denial of the notification benefit. The appeal was rejected as the condition was deemed violated, and no other arguments were presented.