1999 (5) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned order of the Collector (Appeals), Mumbai, whereunder, he held that mephenesin which captively consumed in the manufacture of ointment is entitled to the Modvat credit. 2. The assessees were engaged in the manufacture of excisable goods falling under Chapters 29 and 30 of the schedule to the Central Excise Tariff Act. They filed two classification lists under Chapters 29 and 30 of the CETA. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llector (Appeals) in the impugned order. Hence, the present appeal. 3. Shri K.L. Ramteke, the ld. DR reiterates the grounds of appeal. 4. I find that under similar circumstances in the case of C.C.E. v. Featherlite Corporation, it has been held that it is open for the assessees to claim or not to claim the benefit of exemption notification and the Modvat credit of duty paid on inputs used in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X