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TMI Blog2005 (7) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are manufacturers of fruit juice product named Maaza . The same was exempt after 1-3-2001. Prior to that date, the appellants had obtained capital goods for the use in the manufacture of this final product Maaza and availed 50% of the duty paid on such capital goods as credit during the year 2000-2001 and took credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. D.R. that the term in the possession and use of the manufacture of the final products in such subsequent years as used in Rule 57AC would have to be read as used in final products which are eligible under Modvat Scheme and that would be only dutiable final product thus should not be duty free , Maaza as in this case; we cannot accept the same to read the words duty free before the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-Del.) and CCE, Hyderabad-II v. SPM Instruments (India) Pvt. Ltd. - 2004 TIOL 845 CESTAT-Bang. and when we find that ld. DR was unable to show any contra decision to the above, we would set aside the order on this ground also. 5. Hence there is no case or cause for imposition of any penalties. 6. In view of our findings, we find no merits to sustain the order. The same is required to be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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