2004 (4) TMI 250

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..... tes to claim of Modvat credit in respect of the containers which have been used in the manufacture of fully exempted final product. In terms of Notification No. 8/96-C.E., dated 23-7-96, only 'denatured' ethyl alcohol is subjected to excise duty while the ethyl alcohol of other category viz., 'undenatured' is fully exempted. The appellants took Modvat credit in respect of duty paid on packing cont .....

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..... l alcohol subject to duty. In other words, the appellants are claiming that a certain class of product is exempted and not the entire product as such. 3. Heard both sides. 4. For the purpose of levy and collection of duty, the form in which goods are cleared from the factory is material. In the scheme of Central Excise Taxes administration, the same goods when cleared in different form are subje .....

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..... the Board, which state that no one to one co-relation is required. Based on the above, it is pleaded that, they took the credit initially on the ground that, they would be concerned with the manufacture of denatured ethyl alcohol. 7. These arguments are also without any substance. If, at the point of receipt of the inputs, a manufacturer is not in a position to visualise beforehand that the use .....

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