9911796707
TMI Blog1997 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.R. Sharma, Member (T)]. The captioned 7 appeals arise out of the demands of duty for the Months of April, 1993, May, 1993, June, 1993, July, 1993, August, 1993 and September, 1993 and for the period from April, 1993 to September, 1994. A show cause notice was issued on 15-10-1993 in respect of these demands. 2. The facts of the case are that the appellants are engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd raised the demand as aforesaid. The Assistant Collector confirmed the demand for duty. The Collector (Appeals) also upheld the contention of the department that the appellants were not eligible to pay duty on malt extract and utilised the credit of duty paid on malt extract for the payment of duty on Maltova/Viva wrongly. Against this finding, the appellants have filed these seven appeals. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Polychem Limited [1997 (90) E.L.T. 156]. For the sake of clarity paras 11 and 43 of this judgment are reproduced as under :- In view of the ratios laid down by the Courts/Tribunal in the above noted cases, we hold that the appellant s contention that they had a choice to pay the duty on the input VAM and take the benefit on the final product under Notification No. 53/88. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 217/86, issued under Rule 8 of the Rule (as it then existed), VAM used captively is exempt from whole of duty, which by virtue of the decisions referred to above, when said notification is held to be optional for the assessee to take recourse to, and the option is not availed of by the appellants who have chosen to pay duty, the VAM used as input in the manufacture of polynol becomes a duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tova and Viva. In the instant case, we find that the exemption was conditional in as much as the goods as such were not exempted but only such goods which are captively consumed were exempted. Thus the facts of the present case are more or less identical to the facts that were before the Tribunal while deciding the case of M/s. Polychem Limited cited above. Following the ratio of that judgment, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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