9911796707
TMI Blog1997 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 58/86, dated 10-2-1986. (b) eligibility of ash, dross and skimmings classifiable under sub-heading 2602.00 of the Schedule to the Central Excise Tariff Act, 1985 of aluminium shapes and sections, to the benefit of exemption in terms of Notification 119/86-C.E., dated 1-3-1986 in terms of Sl. No. 2 of the table annexed thereto. 2. The brief facts of the case which are necessary for proper understanding of the dispute are that the appellants are manufacturers of shapes and sections of aluminium classifiable under Chapter 76 of the Schedule to the CETA, 1985. In the course of manufacture of aluminium shapes and sections, dross and skimmings emerge as waste products. The appellants had filed a classification list effectives fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have heard Shri K.P. Choudhary, learned Advocate and Smt. R. Pant, learned SDR, and record our findings as under : 3.1 Issue (a) : The authorities below have classified backers, bolsters and die-rings under sub-heading 8202.90 which is not challenged by the appellants in this appeal. They are only aggrieved by the denial of the benefit of Notification 58/86 to these goods. The Notification provides exemption to tools designed to be fitted into hand tools, machine tools, or tools for working in the hand.......including dies for wire drawing, extrusion dies for metals and rock drilling bits falling under Chapter 82 of the Schedule to the CETA, 1985 and manufactured in a factory and intended for use in the factory in which they are m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Final Order No. 328/94-C, dated 27-10-1994). The availment of Modvat credit does not take away the duty paid character of the inputs, as held by the Tribunal in several cases including the one reported in 1995 (75) E.L.T. 177 (Metal Lamp Caps India Ltd.). In the Notification in dispute in the present case, viz. 119/86, there is no restriction stipulated against availment of Modvat credit on inputs used in the manufacture of final products. In other words, the Notification does not prescribe that the benefit would be available only provided that no credit of duty has been taken. Therefore, such a condition cannot be imported into the Notification and the authorities below have erred in holding that the goods at Sl. No. 2 of the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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