9911796707
TMI Blog2001 (4) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per J. H. Joglekar : The appellants manufactured Polycarbonate Bottles. They claimed benefit of Notification No. 5/98-CE dt. 2.6.98. Show cause notice was issued seeking to deny the credit, on the ground that condition No. 10 in that notification was not satisfied. It was claimed that modvat credit facility was availed of in the manufacture of other products. The Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate Conditions 69. 39.23, 39.24 or 39.26 All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and 10 (iii) bags or sacks made out of fabrics (Whether or nor coated, covered or laminated with any other material) woven from stri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any other financial year. 5% 5. The exemption under said Srl. Number is available subject to the conditions specified in Srl. No. 10 of the Annexure to the Notification. A perusal of the condition No. 10 reveals that the manufacturer does not avail of credit of duty (i) on the products mentioned in column (2) or (ii) other product manufactured in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured in the same factory. What condition No. 10 provides is that the manufacturer does not avail of credit of duty paid on any other product manufactured in the same factory. This condition does not, in our view, convey the meaning that the manufacturer should not avail of the credit of the duty paid on inputs which are used in respect of other products manufactured in the same factory. Condi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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