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TMI Blog2003 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals filed by two different parties, therefore, all the 19 appeals are taken up for disposal as per law. 2. The issue involved in these appeals is - (i) as to whether seats used for automobiles can be classified as 'furniture'; (ii) whether they can pay duty ignoring the claim of benefit of notification and claim Modvat credit. (iii) as to whether the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit in the matter. 4. With regard to the first issue, the Tribunal has followed the judgment rendered by the Punjab and Haryana High Court in the case of Jeevan Singh v. Superintendent of Central Excise reported in 1979 (4) E.L.T. J265 and that of the Tribunal judgment rendered in the case of Madras Radiators Pressings Ltd. - 1989 (44) E.L.T. 247 (T). 5. With regard to exercising the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res integra. 5. Ld. Counsel further submits that the issue pertaining to benefit of notification No. 217/86-C.E., dated 2-4-86 (as amended by Notification No. 82/87-C.E.) is also covered by the judgment of the Apex Court rendered in the case of CCE, New Delhi v. Hindustan Sanitaryware Industries - 2002 (145) E.L.T. 3 (S.C.). He, therefore, prays that in terms of above citations, same ratio may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o issues are covered by the Tribunal decision by aforesaid order. While the claim of benefit of Notification No. 217/86-C.E., dated 2-4-86 (as amended) is covered by the Apex Court's judgment rendered in the case of CCE, New Delhi v. Hindustan Sanitaryware Industries (supra). We uphold the appellants' plea pertaining to their option to pay duty and avail Modvat credit and claim benefit of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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