9911796707
TMI Blog2000 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal dated 4-7-1995 vide which Commissioner (Appeals) had reversed the order-in-original dated 12-9-1993 passed by the Assistant Collector disallowing the benefit of exemption Notification No. 175/86-C.E., dated 1-3-1986 to the respondents. 2. The facts giving rise to this appeal may briefly be stated as under: 3. The respondents are engaged in the manufacture of two-in-one, car cassette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly. They contested the correctness of that show cause notice by pleading that they were entitled to the Modvat credit in respect of the inputs used in the branded goods and were also entitled to the benefit of Notification No. 175/86-C.E., dated 1-3-1986 in respect of the goods manufactured by them under their own brand name simultaneously for want of any legal bar to that effect under any law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same after hearing Shri Satnam Singh, SDR. 6. The facts are not much in dispute. The respondents are engaged in the manufacture of branded goods under the brand name of 'Bush' and non-branded goods i.e. goods under their own name 'Star Pioneer'. In respect of the branded goods, they had paid the full rate of duty. However, they claimed the Modvat credit in respect of the inputs used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the inputs used in the manufacture of branded goods, did not debar them from availing the benefit of this notification as they had paid full rate of duty in respect of those goods. Therefore, the benefit of Modvat credit as well of the Notification No. 175/86-C.E., dated 1-3-1986 could be side by side claimed by the respondents. The notification does not in any manner debar any assessee/manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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