1998 (1) TMI 303

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..... or the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  These two appeals have been filed on the same ground and are disposed of by this common order. 2. The appellants in this case manufactured batteries. They availed Modvat credit on the duty paid on zinc calots for manufacture of zinc cans. During the manufacture, scrap in the form of off-cuts arose. In terms of the classifi .....

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..... at the rate of applicable to zinc calots. The Assistant Commissioner confirmed the demand which order was upheld by the Collector (Appeals). Hence the present appeal. 3. Shri V. Sridharan, learned Advocate stressed that for zinc off-cuts in the approved classification list the benefit of this notification was not claimed. Relying upon the Tribunal judgement in the case of Everest Convertors .....

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..... We have carefully considered the rival submissions. 5. The perusal of the classification list shows that the benefit of Notification No. 178/84-C.E. had not been claimed for the zinc off-cuts. In terms of the cited judgement whether to avail the benefit of particular notification or not would be for the assessee to chose and not for the department to dictate. Since the notification did not a .....

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