1997 (4) TMI 171

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....for the Respondents. [Order]. - The appellants are engaged in the manufacture of photocopying machines, toners and developers. They filed a declaration under Rule 57G specifying the toner as final product and polypropylene, HDPE as inputs for the manufacture of toner. They took Modvat credit on the polypropylene and HDPE granules and they filed a classification list declaring plastic bottles....

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....e granules. (b) The credit of duty on raw materials for packing materials via the intermediate stage of packing materials is also not admissible since the credit of duty paid on the HDPE and polypropylene is not available in respect of toner. The Assistant Collector passed the adjudication order dated 31-3-1994 holding that toner bottles and caps captively consumed being exempt from payment of ....

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....r that when there are two different exemptions available to an assessee, it is open to the assessee to choose to avail one which is more beneficial to it. Therefore, the appellants have rightly availed of the benefit of Notification Nos. 53/88 and 14/92 instead of Notification Nos. 217/86. This is the view of the Tribunal as expressed in the case of Everest Converters v. CCE reported in 1995 (80) ....