9911796707
TMI Blog2006 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is allowed by way of remand. - CA No. 1571 of 2001 - - - Dated:- 3-5-2006 - Ashok Bhan and Dr. AR lakshmanan, JJ. [Order per]- Delay in Civil Appeal No. 7785 of 2001 is condoned. 2. This order shall dispose of three appeals as the point involved in the appeals is the same. For the sake of convenience, the facts are taken from Civil Appeal No. 1571 of 2001. 3. This is a S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 5/98-CE dated 2nd June, 1998 providing therein the exemption from payment of duty on articles falling under headings 3923.90 and 3924.90 with the condition: "10.The manufacturer does not avail of credit of duty paid under rule 57-A or 57-B on the products mentioned in column (2) or on any other products manufactured in the same factory." 6. Respondent was issued a Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d clearing both exempted and dutiable goods in and from the same registered factory premises and have been simultaneously availing MODVAT facility for the remaining goods. The exemption notification under condition at Sl. No.10 restricts the manufacturer from availing of MODVAT facility in respect of even any other products being manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.69 of the notification or (ii) on other products manufactured in the same factory. There is no dispute on the point that respondent had not availed of the credit of duty paid on the products mentioned in column 2 i.e. products falling under heading 39.23, 39.24 and 39.26. Exemption has been denied to the respondent on the ground that it was availing of MODVAT credit on the inputs under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the respondent submits that the credit taken by the respondent under Rule 57-A and 57-B on "any other products manufactured in the same factory" has been off-set by payment of the applicable/full duty on the finished goods. No such clear cut finding has been recorded by the Tribunal. 11. Since the Tribunal has not recorded any clear cut finding on this point, we accept thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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