TaxTMI 
TaxTMI 
1997 (7) TMI 377
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....for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The captioned 7 appeals arise out of the demands of duty for the Months of April, 1993, May, 1993, June, 1993, July, 1993, August, 1993 and September, 1993 and for the period from April, 1993 to September, 1994. A show cause notice was issued on 15-10-1993 in respect of these demands. 2. The facts of the case are that the appell....
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....Viva were irregular and raised the demand as aforesaid. The Assistant Collector confirmed the demand for duty. The Collector (Appeals) also upheld the contention of the department that the appellants were not eligible to pay duty on malt extract and utilised the credit of duty paid on malt extract for the payment of duty on Maltova/Viva wrongly. Against this finding, the appellants have filed thes....
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....decision of this Tribunal in the case of Polychem Limited [1997 (90) E.L.T. 156]. For the sake of clarity paras 11 and 43 of this judgment are reproduced as under :- "In view of the ratios laid down by the Courts/Tribunal in the above noted cases, we hold that the appellant's contention that they had a choice to pay the duty on the input VAM and take the benefit on the final product under Notific....
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....her way, Notification No. 217/86, issued under Rule 8 of the Rule (as it then existed), VAM used captively is exempt from whole of duty, which by virtue of the decisions referred to above, when said notification is held to be optional for the assessee to take recourse to, and the option is not availed of by the appellants who have chosen to pay duty, the VAM used as input in the manufacture of pol....