1997 (7) TMI 277

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....ent. [Order per : G.A. Brahma Deva, Member (J)]. - The respondents filed a classification list in respect of their product Polyvinyl Butyral Resin Waste arising from imported Polyvinyl Butyral Resin Sheets during the process of manufacture of Laminated sheet glass in respect of which credit of additional duty paid under Section 3 of the Customs Tariff Act was taken. They claimed effective rate ....

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....Metrosyl Jesidih Industrial Area v. CCE reported at 1991 (53) E.L.T. 93 wherein it was held that denial of exemption on the ground of availing Modvat credit under Rule 57A is not sustainable in the absence of any such prohibition or restriction in the notification and once Modvat credit is taken, the inputs do not lose the character of duty paid inputs. 2. We find that Tribunal has been cons....