2004 (7) TMI 447

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..... r : K.D. Mankar, Member (T)]. - The appellants are aggrieved by the order passed by the Commissioner (Appeals), whereunder the appellant's claim benefit of exemption available under Notification No. 1/93, dated 28-2-93 was rejected. 2. The facts in brief are that, vide Notification No. 90/94-C.E., dated 25-4-94, the S.S.I Notification No. 1/93, dated 28-2-93 was amended to insert goods fal .....

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..... out the applicability of concessional rate, only to such manufacturer who are availing the facility of Modvat credit under Rules 57A and 57Q, obviously the appellants not being such manufacturer, the concessional duty was held to be inapplicable in their case. The demand in question was accordingly confirmed by the Assistant Commissioner. From the facts stated, it appears that the product Polyeste .....

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..... 94, the concessional rate as applicable therein was available subject to the condition that, the manufacturer had availed the credit on duty paid inputs under Rule 57A or 57Q. Apparently, the appellants have not availed of the credit under the said rules (for the reason that the said Modvat facility was not extended to polyester texturised yarn). The reasoning that the credit has been availed unde .....

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