https://www.taxtmi.com/caselaws?id=111815 Exemption under Notification No. 4/97 remained available for plastic pouches because the condition was confined to whether Modvat credit had been taken on the inputs used in manufacturing the notified goods. The intermediate film was treated as a distinct manufactured product, and it was the immediate input for the pouches. Since no credit was taken on the duty paid on the film, earlier credit taken on granules used at an antecedent stage did not defeat the exemption. The identity of the manufacturer was irrelevant to the notification's condition, and the duty demand and penalty were therefore unsustainable. en-us Wed, 26 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 13:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111815 Exemption under Notification No. 4/97 remained available for plastic pouches because the condition was confined to whether Modvat credit had been taken on the inputs used in manufacturing the notified goods. The intermediate film was treated as a distinct manufactured product, and it was the immediate input for the pouches. Since no credit was taken on the duty paid on the film, earlier credit taken on granules used at an antecedent stage did not defeat the exemption. The identity of the manufacturer was irrelevant to the notification's condition, and the duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111815