1998 (5) TMI 244

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... President]. The appellants herein took Modvat credit on inputs used in the manufacture of their final product which became exempt from duty by Notification Nos. 85 86, dated 11-9-1991. The jurisdictional Asstt. Commissioner confirmed the demand of duty on inputs used in the manufacture of the finished goods lying uncleared as on 11-9-1991. The said order having been confirmed by the Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case of Super Cassettes Industries Ltd. v. U.O.I. - 1997 (94) E.L.T. 302 (All.) where the High Court has held that even in such cases Rule 57C barring Modvat credit when the final product is exempted will come into play. 3. On a consideration of the submissions, we find that a specific contention was raised before the Allahabad High Court that when the credit was taken and when the final pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X