9911796707
TMI Blog2001 (4) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For the Respondent : Shri A. K.Jain , DR ORDER 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 strips or tapes of plastics; and fabrics for making such bags or sacks, - (a) on aggregate value of clearance Upto ₹ 85 lakhs, calculated from 2nd Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on the products mentioned in column (2) i.e. products falling under Heading 39.23, 39.24 and 39.26. The Revenue had denied the exemption to the appellants on the ground that they were availing of modvat credit on the inputs under Rule 57A or 57B which were used in or in relation to the manufacture of other final products manufactured by them. We do not find ourselves in agreement with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any product manufactured in the same factory. The words used are "on any other product" and not "in respect of any other product" manufactured in the same factory. As it is not the case of the department; that the appellants have availed of credit of duty paid on any other product manufactured in the same factory, the benefit of Notification No. 5/98 (Srl. No. 68) cannot be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
