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TMI Blog2007 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is manufacturer of pressure cookers in their own brand name and also in the brand name of others. They were paying duty on both categories of pressure cookers till 31-3-05 and during that period were availing Cenvat credit. (b) They vide their letter dt. 31-3-05 opted out of Cenvat scheme and started availing exemption under Notification No. 8/03 in respect of pressure cookers manufactured with their own brand name. They continued to avail the Cenvat credit in respect of input going into manufacture of pressure cookers cleared with the brand name of others. They also utilized the credit lying as on 31-3-05 for payment of duty for dutiable pressure cookers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following judgments: 1. Excel Food Products Pvt. Ltd. v. CCE, 1995 (79) E.L.T. 288 2. CCE v. Startron Video Pvt. Ltd., 2000 (120) E.L.T. 177 5. The learned DR submits that the appellant can not bifurcate the clearances one for availing small scale exemption and other for availing Cenvat credit. He relies on the judgment in case of Ramesh Food Products v. CCE, Ahmedabad reported in 2004 (174) E.L.T. 310 (S.C.). 6. I have carefully considered the submissions made by both sides. 7. The product manufactured by the appellant whether it is cleared on their own account or cleared with the brand name of others are both covered under Tariff Heading 76151910. The goods manufactured by them are specified goods for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme. As is statutorily provided, input duty relief is given under the scheme to the manufacturers who opt to operate under the scheme by applying for it in the prescribed manner. Ultimately the manufacturers have the choice of choosing one of the two concessions, i.e. either The Modvat Scheme or Notification 175/86. Further, there is no one to one correlation between the inputs and final products under Modvat Scheme. It would therefore not possible to allow the manufacturer to simultaneously avail Modvat for some products and avail full exemption for others under small-scale exemption scheme." 9. The case of the appellant is covered by the ratio of Hon'ble Supreme Court cited supra. The claim of the appellant to avail Modvat credit fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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