9911796707
TMI Blog2003 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the Order-in-Appeal No. 72/2002(MDU)(GVN), dated 28-3-2002 whereby he has rejected the appeal filed by the appellants by upholding the order of the original authority by which the original authority had disallowed the benefit of Modvat Credit in respect of LDPE blank film used in the manufacture of PVC resin, Caustic soda and Ilminite. 2. Brief facts of the case are that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied on the ground that the said item is used in salt pans and not in the manufacturing premises and that salt is not an excisable product and hence the LDPE films which are used for producing the salt is not eligible for the benefit of Modvat Credit. Later on as requested by the appellants, salt pans was also included in the Registration Certificate granted by the Assistant Collector and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for inclusion as early as on 9-10-95. He has also relied upon various case laws including the judgment of the Hon ble Supreme Court in the case of Jaypee Rewa Cement v. CC, MP reported in 2001 (133) E.L.T. 3 (SC) wherein it has been held that input need not be utilized only within the factory premises in terms of erstwhile Rule 57A. Explanation contained in Rule 57A ibid is merely meant to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous laws cited by the appellants. I find that the issue is no longer res integra in view of the decision of the Hon ble Supreme Court in the case of Jaypee Cement v. CCE, MP (supra) and also in the case of Jawahar Mills v. UOI reported in 2001 (132) E.L.T. 3 (SC) wherein the Hon ble Apex Court has held that the Language used in the explanation 1 of the Rule is very liberal that if any of the items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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