9911796707
TMI Blog1999 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Jaina Detergent (P) Ltd. is whether Modvat credit under Rule 57A of Central Excise Rules can be availed of simultaneously along with the clearance of the goods without payment of duty. 2. Shri Jitender Singh, ld. Advocate, submitted that the appellants manufactured detergent cake under their own brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and accordingly, the duty has been correctly demanded and confirmed. The ld. Counsel, further, submitted that the benefit of notfn. is not available to the goods affixed with the brand name of another person, who is not eligible for the exemption under the notification. And as such, the goods manufactured for another person are not specified goods for the purpose of Notification 1/93. They are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot simultaneously avail of Modvat credit for some products and full exxmption for other products under the Small Scale Exemption Scheme. He also submitted that though the Modvat declaration was filed on 7-5-1993, the claim under Rule 57H of Central Excise Rules was filed in June, 1993 only and the duty of Acid Slurry which was utilised in the manufacture of detergent cake cleared at nil rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved is only detergent cake but these are two different detergent cakes in the sense that one detergent cake manufactured by them is affixed with their own brand name which is eligible for the benefit of Notification No. 1/93. The other detergent cake affixed with the brand name of the other person is not covered by Notification No. 1/93. The Collector (Appeals) was not justified in his findings th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
