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<h1>Appellate Tribunal upholds Garware Plastics' exemption under Notification 14/92 despite Modvat credit.</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-I Versus GARWARE PLASTICS & POLYESTER LTD.</h3> The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal, affirming Garware Plastics and Polyester Ltd's right to exemption under entry 19 ... Duty paid character of inputs not effected by Modvat - Modvat on inputs The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the recovery of duty on Modvat credit and denial of exemption on scrap by Garware Plastics and Polyester Ltd. The Tribunal held that taking Modvat credit does not negate the duty paid status of the goods, therefore upholding the manufacturer's right to exemption under entry 19 of Notification 14/92.