2000 (2) TMI 621

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..... appeal by the department is against the order of the Commissioner (Appeals), holding that the respondent could take Modvat credit of the duty paid on PVC bottles and jars by the manufacturer of these containers, notwithstanding the fact that these products were exempted from payment of duty under Notification 53/88. 2. The departmental representative emphasises the grounds in the appeal that wh .....

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..... of the bottle had in paying duty, acted in accordance with the view held by the department that, even if the goods were exempted, duty could be paid and credit could be taken of the duty so paid. It is reasonable to hold that the circular dated 4-1-1991 reversing this position could not have come to the note of the assessee prior to February, 1991. The Nagpur trade notice communicating this view .....

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