1999 (7) TMI 149

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..... Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty amounting to Rs. 1.42 lakhs approx. 2. The duty has been demanded on the ground that the applicant should have availed of exemption under Notification 217/86 on the PVC sheets manufactured by it, consumed captively in the manufacture of PVC leather cloth. The contention of the advocate for the applican .....

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..... te that the applicant deliberately declared on a split up bit process of manufacture of cloth so as not to avail of Notification 107/85. We are not able to prima facie find a demand lying in the notice on the ground that the amount of Modvat credit on any of the inputs was restricted by law. The Commissioner s order is silent upon this aspect. 3. Commissioner s order makes reference to an allege .....

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