2001 (10) TMI 838

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..... [Order]. On 29-3-94, the appellant informed the Jurisdictional Additional Collector that it proposed to avail of the credit under Rule 57T of the duty paid on three plastic injection moulding machine which it received earlier that month. It took credit of the duty paid on these machines in August, 1994. Notice was issued to it proposing to deny the Modval credit on the ground that the appe .....

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..... inal product which is exempt from duty under any notification where exemption is granted based upon the value or quantity of clearance made in a financial year. Notification 1/93 is such an exemption. Therefore the appellant was entitled to the credit. 3. The departmental representative adopts the reasoning in the impugned order. This is that when once the appellant chose to avail of capital goo .....

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..... uty or subject to nil rate of duty. The notification itself provides for payment of duty in a case where credit is taken. If the manufacturer took credit either under Rules 57Q or 57A, it is Clause (i) of sub-paragraph (a) that would apply i.e. that the manufacturer would be entitled to avail partial exemption. The department would be justified demanding such duty from the appellant. That however .....

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