9911796707
TMI Blog1997 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order]. The brief facts of these two cases which arise out of a common order-in-appeal passed by the Collector of Central Excise (Appeals), Allahabad which are now being heard together and disposed of by this common order are that the appellants availed Modvat credit on inputs such as High density Polyethylene blow moulding VB 33 used in the manufacture of 500 gms. Polyjars (Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel and Shri V.R. Sethi, learned DR. The main contention of the appellants is that M/s. Alok Plastics had the option either to pay duty on the inputs used in the manufacture of polyjars for M/s. Brooke Bond India Ltd. to take credit of duty paid on those inputs. The appellants were either to pay duty on the polyjars and to take credit of duty on the inputs used therein or they could avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the provisions of Rule are not attracted because the Rule does not apply to goods other than the final product. In view of the settled legal position, it may be held that the action of M/s. Alok Plastics in paying duty on the polyjars and the action of the other appellant M/s. Brooke Bond Lipton India in availing of the credit was valid and legal and that the demands could not be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Brooke Bond in taking credit is not permissible in law. In the case of Everest Convenors, this issue has been decided holding that it is the option of an assessee to claim or not to claim the benefit of notification. The notification before the Tribunal in that case was Notification 180/88, dated 13-5-1988 which granted exemption to aluminium foil (cut to shape) and waste and scrap of alumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter noting the submissions of the learned DR that the assessee has no such option as held by the Hon ble Andhra Pradesh High Court in the case of Ganesh Metal Processing Industries [1996 (81) E.L.T. 11], has held that the option to avail the exemption under Notification 1/93 or to pay on inputs and claim Modvat rests solely with the assessees. Following the ratio of the above order, I hold that M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
