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TMI Blog2006 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... any other product manufactured in the same factory benefit of notification is available in respect of the specified goods. The intention of the notification is to put restriction on the manufacturer not to avail the credit of duty on the product in respect of which the exemption is availed or on any other product manufactured in the same factory. The condition No. 10 of the notification does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent-assessee (assessee) is entitled to avail the benefit of the exemption Notification No. 5/99-C.E. dated 28th February, 1999. 2. Facts giving rise to the present appeal in brief are : That the assessee has two factories - one, bearing No. 33 situated at Roz Ka Meo, Industrial Area Sohna, District Gurgaon (Haryana) and the other bearing No. 51 situated at Roz Ka Meo, Industrial Area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification is in respect of the goods manufactured in the factory whereas the Revenue's case was that exemption is available to the manufacturer and not to the goods as the assessee was one and the same person, manufacturing such goods in both the units; since in one of the units owned by the assessee was availing the MODVAT credit, the exemption was not available under the Notification. As against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under : "8. Reading of the above condition provides that if the manufacturer has not availed the MODVAT credit in respect of the duty paid of inputs in respect of the goods mentioned in column No. 2 or any other product manufactured in the same factory benefit of notification is available in respect of the specified goods. The intention of the notification is to put restriction on the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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