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TMI Blog2004 (4) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by the Revenue, is whether respondents, M/s. Alcon Engg. Industries can avail the exemption from payment of duty in one unit and simultaneously pay the duty and avail Modvat Credit in their 2nd unit. 2. Sh. H.C. Verma, learned D.R., submitted that the respondents are having two units; that in one unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Commissioner (Appeals), under the impugned order, has allowed the appeal relying upon the decision of the Tribunal in the case of Modern Industries Enterprises v. CCE, New Delhi, 1998 (98) E.L.T. 523 (T) = 1997 (22) RLT 204 (CEGAT) wherein it has been held that simultaneous availment of exemption and Modvat Credit in respect of factories manufacturing goods falling under different tariff he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is entitled for the benefit of Notification No. 5/99 in respect of the specified goods manufactured in their factory irrespective of the fact that the assessee was clearing the goods on payment of full tariff rate and was availing Modvat Credit in his 2nd unit. Reliance has also been placed on the decision in the Polyinks Pvt. Ltd. v. C.C.E., Delhi-IV, 2004 (165) E.L.T. 335 (T)=2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the inputs used in the manufacture of such goods has been availed of by the manufacturer. If the unit, which is manufacturing plastic containers, is availing the benefit of this Notification, it is not the case of the department that in the said unit any credit of the duty paid on the inputs used in the manufacture of plastic containers has been availed of by the manufacturer. In view of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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