2004 (2) TMI 500

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..... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The authorities below have confirmed a duty demand of Rs. 18,48,507/- raised under show cause notice dated 4-3-1996 (covering the period from July, 1995 to December, 1995 for Rs. 12,12,349/-) and show cause notice dated 10-5-1996 (covering the period January, 1996 to 12th April, 1996 for Rs. 6,36,158/-) on the groun .....

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..... that masticated rubber was mixed or compounded in dispersion, kneader, along with other ingredients such as PVC, plastic, lubricating agents etc. to make a lump form of compounded rubber, which is then put to roll mill to bring a lump in a sheet like form. In spite of the above verification it has been held that the product is rolled only for the sake of easy transportation and is not a rubber she .....

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..... has been satisfied. In other words it is admitted that Modvat credit of duty paid on inputs used in the manufacture of rubber sheets has not been availed by the appellants. 3. In these circumstances we hold that the benefit of total exemption from payment of duty (Serial No. 3 attracts nil rate of duty) in terms of Serial No. 3 of the table to Notification No. 18/95-C.E. is available to the pro .....

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