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TMI Blog2015 (5) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.10 was within the purview of the exemption Notification No. 1/93-CE w.e.f. 01.03.94. We find that there is no dispute that after amendment of the SSI exemption Notification No. 1/93 as amended by Notification No. 59/94, the simultaneous availment of modvat and SSI exemption by the manufacturer on different goods is not permissible. - Following decisions of CCE, Raipur Vs. National Cement Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items namely Tube and pipe of cast iron (heading 7303.00), and Unmachined pipe fittings (7307.00). They paid full duty on Unmachined cast iron articles like shutters, etc (7325.10) and Ferrous waste and scrap (7204.10). Notification No. 1/93-CE dated 28.02.93 was amended by Notification No. 59/94 dated 01.03.94, which incorporated the goods under the sub-heading No. 7325.10 in the said SSI notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es classifiable under heading No. 7325.10, and as per the proviso to Notification No. 1/93, as amended by Notification No. 59/94 exemption for the other two items under heading No. 7303 and 7307 are not available and there is a demand of short payment of duty of ₹ 3,92,765/- for the period from May'94 to September'94. We find that after paragraph 4 in Notification No. 1/93-CE dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption Notification No. 1/93-CE w.e.f. 01.03.94. We find that there is no dispute that after amendment of the SSI exemption Notification No. 1/93 as amended by Notification No. 59/94, the simultaneous availment of modvat and SSI exemption by the manufacturer on different goods is not permissible. In this context, the Ld. AR refers the following case laws:- 1. CCE, Raipur Vs. National Cement Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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