1995 (11) TMI 179

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....mpany Secretary, for the Respondent. [Order per : P.K. Desai, Member (J)]. -  This appeal is filed by the department against the Order-in-Appeal No. GSM-53/89/CCE (RK), dated 3-2-1989 setting aside the Order-in-Original No. 108/Demand/88, dated 20-7-1988 of the Assistant Collector, Central Excise, Rajkot. The issue involved is of denial of Modvat credit on the inputs used in manufacture....

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.... consumption, and as such, it is exempt from duty, and when the final product is exempt from duty, the Modvat Credit is not available. In his submission, the approach taken by Collector (Appeals) is not proper. 3. Shri D.R. Ranawat, Company Secretary appearing for the respondents, however, referred to the judgment in M/s. Swadeshi Polytex Ltd. v. Collector of Central Excise - 1989 (44) E.L....