9911796707
TMI Blog1999 (6) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by M/s. Vapi Paper Mills Ltd. is regarding availability of the benefit of Notification No. 225/86-C.E., dated 3-4-1986, as amended. 2. Briefly stated the facts are that the Appellants manufacture paper and paper boards and articles made of paper. They availed of set off of the duty paid on the inputs, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of clearance of the final goods; that the appellants could not avail the exemption beyond what was prescribed under a Notification. 3. Shri M.P. Devnath, learned Advocate, submitted that there is no stipulation in Notification No. 225/86 that the utilisation of set off should be restricted to the quantum used in the manufacture of the final product; that there is no one to one co-re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to their manufacture. 4. Shri Sumit K. Das, learned DR reiterated the findings as contained in the impugned order and submitted that the condition of the notification is that the inputs should be "used in or in relation to the manufacture of the final products", and unless and until the inputs are used in or in relation to the manufacture of the final goods, set off of duty cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit has to be co-related to the quantum of inputs used in its manufacture. The Larger Bench, however, pointed out that the quantum of exemption available is thus the excise duty paid on the inputs so used. It is essential for the availment of benefit of notification that the duty paid goods must be used in or in relation to the manufacture of the final goods. If the appellants can satisfy the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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