9911796707
TMI Blog1998 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of aluminium ingots and were availing the benefit of Modvat credit on aluminium waste and scrap using the same captively in the manufacture of the final product during the period 12-4-1991 to 31-5-1991. As per the appellants, duly represented by Shri S.K. Roychowdhury, learned Advocate submitted that there are two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their goods without payment of duty in terms of Notification No. 180/88-C.E., as the said notification granted full exemption on aluminium ingots and there was no option to clear the goods on payment of duty. 2. Arguing on the appeal, learned Advocate submits that the issue is no more `res integra and has been settled in favour of the assessee by various decisions given by the Tribunal on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tering the arguments, Shri T.P. Kumar, Ld. SDR draws attention of the Bench to the Calcutta Commissionerate Trade Notice dated 22-3-1991 appearing at page 49 of the paper book which to the effect that the assessee has got no option to pay duty on his volition in case the goods are fully exempted from duty. He also makes reference to the following decisions : (i) Sang Fasterners (Pvt.) Ltd. v. U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned SDR is different from the ratio of the decisions relied upon by the learned Advocate. The issue involved in the instant case is whether the appellants were having option about the benefit of exemption notification or to pay duty in terms of other Notification No. 69/89-C.E., dated 1-3-1989. The various decisions referred to by the learned Advocate have held that it is the option of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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