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TMI Blog2000 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. E/72/88 and 8 Others in the case of Machine Builders v. Collector of Central Excise, Bolpur, reported in 1996 (85) E.L.T. 576. 2. Shri Devnath, learned Counsel, appearing for the appellants M/s. National Winders. Appeal No. E/1003/96-NB, submitted that this batch of appeals would also have been tagged up with the matters which have already been decided as cited above. Inadvertently these matters have been left out. Shri Sanjeev Srivastava appearing for the Revenue concedes this position. 3. In all these cases, the manufacturers of various products utilising certain inputs claimed Modvat credit on the basis of Government order issued under second proviso to Rule 57G(2) of the Rules. The case of the department is that since in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in the Schedule to Tariff Act, but in the general sense that actually no duty has been demanded or paid. The case of inputs wholly exempt from duty would also be attracted (Government order dated 7-4-1986 and 30-5-1988). (iii) The words "Wholly exempt from duty" would take in cases of unconditional exemption of whole of the duty payable and also conditional exemption of such duty where conditions are shown to have been satisfied." 5. In this context, paras 22 23 are also relevant. They are as under :- "22. A manufacturer who seeks the benefit of the Government order issued under proviso to Rule 57G(2) must naturally say so, that is, take a definite stand and to the extent necessary produce documents and marshal arguments and logi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to produce the documents and prove the positive fact required to be proved. But, basically it is for the person who sets up an exception to prove it. 23. The mere existence of an exemption notification is not sufficient to show that the input is wholly exempt from duty or clearly recognised as not being duty paid or charged to nil rate of duty. This consequence may automatically follow in the case of unconditional exemption once it is shown that the inputs in question are attracted by the notification. In the case of conditional exemption, unless it is shown that all the conditions are satisfied in a given case, it cannot be stated with certainty that the inputs are wholly exempt or are clearly recognizable as non duty paid or charged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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