9911796707
TMI Blog1996 (10) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit and duty exemption under Notification No. 69/86-C.E., dated 10-2-1986 (as amended) in respect of the same inputs and the same final products during the same period manufactured by the same manufacturer in the same factory. The appellants were availing of the exemption in respect of their final products winding wires made of copper under Notification No. 69/86-C.E., aforesaid. The exemption under the said notification was subject to the condition that no credit of the duty paid on unwrought copper in any form or wrought wire rods of copper used in their manufacture has been taken under Rule 56A or Rule 57A of the Central Excise Rules, 1944. The appellants were availing of the said exemption and no credit of the duty paid on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. v. Collector of Central Excise, Nagpur - 1996 (81) E.L.T. 3 (SC). He also referred to the Board s clarification as given by the appellants in their grounds of appeal. 5. In reply, Shri M. Jayaraman, JDR, stated that the assessee could work either under the Modvat scheme under which the final products had to pay the central excise duty or they could work under any applicable exemption notification in which there is no duty on the final products if the conditions as laid down in the notification are specified. He pleaded that for the same inputs and for the same final products manufactured by the same manufacturer in the same period, there could not be a situation when on some of the final products Modvat credit is availed and for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to file a declaration with the Asstt. Collector of Central Excise, having jurisdiction over his factory, indicating the description of the final products manufactured in his factory and the inputs intended to be used in each of the said final products and was to furnish such other information as the jurisdictional Assistant Collector (now Assistant Commissioner) may require. 9. The manufacturer wants to avail of the Modvat credit on part of the inputs and on part of the final products manufactured during the same period and manufactured in the same manufacturing premises which is not provided under the said Rule 57G. 10. The learned Advocate had referred to the Board s clarification. The Board s clarification reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) had rightly held that for the same factory, same inputs and same manufacturer, there could not be inputs which could be kept as partly duty paid and partly Modvat inputs. The Board s clarification also provides that at the initial stage, the credit could be taken on all the inputs and it is only at the stage of the exemption that the credit could be debited. In the present case, there is a specific condition in the Notification No. 69/86-C.E. that if credit of the duty paid on the inputs had been taken, then no exemption is available. Reference has also been made to a letter F 267/127/88-CX, dated 9-8-1988. 12. The classification list in respect of which the impugned orders have been passed was filed on 27-5-1986 and was effective fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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