2000 (6) TMI 226

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..... nt was absent and unrepresented yesterday. We, therefore, heard the departmental representative and reserved our orders for dictation today. 2. This appeal by the department is against the order of the Collector (Appeals) holding that M/s. Wipro Ltd, the respondent, was entitled to take Modvat credit of the duty paid on tin plates and sheets, which were sent out by it to job workers for conversi .....

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..... empted from duty by notification 214/86, taking credit would be barred by application of rule 57C. This is not acceptable for two reasons. The first is that notification 214.86 has been held by the Tribunal to be different from other exemptions issued under rule. The Tribunal even on this notification to give effect to the provisions relating to Modvat in situation where finished products are manu .....

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