2000 (3) TMI 788

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..... pondent. [Order per : Gowri Shankar, Member (T)]. In the common order impugned in these appeals, the assessee s claim for paying duty on the goods manufactured by it, with a concurrent claim of Modvat credit for goods manufactured, had been allowed by Commissioner (Appeals). The demand for duty issued by the Department (on the Modvat credit taken) is not sustainable. 2. The grounds in .....

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..... khs. Paragraph 3 of the notification denies the exemption with the aggregate value of clearance of all excisable goods consumed directly by the manufacturer or from the factory in question is exceeded Rs. 2 Crores. The notification therefore is not unconditional. The assessee may have been in the view that they have not satisfied this condition and did not show that. 5. Accordingly we see no rea .....

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