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TMI Blog1999 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to waste and scrap of floor coverings of PVC, and in cases where raw material was exempted from payment of duty Modvat credit under Rule 57A of Central Excise Rules can be availed. 2. Shri M.V. Ravindran, the ld. Advocate submitted that the assessee company is manufacturer of floor coverings falling under Chapter 39 of the erstwhile Central Excise Tariff Act. They used indigenous raw material in respect of which Modvat credit is availed of. In addition to that they are also importing raw material under advance licence and the duty is exempted under the notification. After promulgation of notification they filed the classification list No. 283/88-89 in March, 1988 claiming the benefit of Notification 58/88 (Serial No. 24) in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt from general notification and as such the decisions relied upon by the ld. Advocate are not applicable. He further mentioned that the DEEC notification is a conditional notification and the exemption from the payment of duty is subject to the conditions in the notification and therefore it is different from general notification granting exemption from payment of duty. Regarding availment of Modvat credit he relied upon the decision of Tribunal in Atic Industries Ltd v. Collector of Central Excise - 1987 (30) E.L.T. 741 wherein it was held that once proforma credit under Rule 56A of the Central Excise Rules has been availed of goods will not have the duty paid character. Regarding applicability of the extended period of limitation he reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions have not been fulfilled. Even if the conditions have not been fulfilled the duty would have been paid them. The wording used in Notification 53/88 are similar to the wordings used in the Notification before Patna High Court and the Tribunal and the interpretation has to be applied as already interpreted by High Court and the Tribunal. 6. In respect of inputs indigenously procured, Modvat credit of the duty availed of we find that the Tribunal has been consistently following the view that availment of Modvat credit does not take away the duty paid character of the inputs. This was the view already held by the Tribunal in Metrosyl, Jesidih Industrial Area v. Collector (supra) case referred to above and following the ratio of these de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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