9911796707
TMI Blog1996 (9) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. - In this appeal filed by the Revenue, being aggrieved with the Order-in-Appeal dated 18-6-1987 of the Collector of Central Excise (Appeals), Calcutta, the matter relates to the reversal of the Modvat credit in a case where the final products were exempted from Central Excise duty. The respondents, M/s. Union Carbide (I) Ltd. were engaged in the manufacture of Dry Cell Batteries. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for decision on merits. They have stated that on similar matter the South Regional Bench had already allowed the Reference Application of the Department. 3. Shri P.K. Jain, SDR appearing for the appellants/Revenue stated that this matter is already covered by the Larger Bench's decision of this Tribunal in the case of Kirloskar Oil Engines v. CCE reported in 1994 (73) E.L.T. 835 (Tribunal) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. v. CCE, Nagpur reported in 1996 (81) E.L.T. 3 (S.C.) had also taken a similar view. It had been held by the Supreme Court that when the inputs are used in the manufacture of dutiable as well as exempted final products then the amount of Modvat credit taken on the inputs utilised in the manufacture of final exempted produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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