9911796707
TMI Blog2006 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... mikumaran, Mr. Alok Yadav, Ms. Muskan Bedi, Mr. V. Balachandran, Mr. M.P. Devanath, Mr. Rajesh Kumar, Mr. Rajan Narain, Ms. B. Vijayalakshmi Menon, Ms. Sunita Ojha, ORDER 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. This is a Statutory Appeal filed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Respondent was issued a Show Cause Notice dated 25th February, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 in the same factory. The Show Cause Notice was made absolute. Aggrieved against the order passed by the authority-in-original, respondent fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rules 57-A or 57-B which were used in or in relation to the manufacture of other final products manufactured by the respondent. This is evident from the allegation made in the show cause notice as well as the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No such clear cut finding has been recorded by the Tribunal. Since the Tribunal has not recorded any clear cut finding on this point, we accept these appeals; set aside the orders passed by the Tribunal and remit the cases back to the respective Tribunal for a fresh decision in accordance with law. All contentions except the finding recorded by the Tribunal on the question of limitation shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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