1999 (3) TMI 143

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....M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Motilal Padampal Udyog Ltd. is whether the exemption under Notification No. 19/88 is available to the product spent Nickel Catalyst. 2. Shri M.P. Devnath, ld. Advocate, submitted that the Appellants manufactured Vanaspati and availed Modvat credit of duty paid on ....

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....y exempt from payment of duty under Notification No. 19/88 upto 24-7-1991; that all the clearance of the impugned products were made by them before the amendment of Notification No. 19/88 by Notification No. 27/91, dated 25-7-1991. He mentioned that as per provisions of Rule 57D(1) the credit of duty shall not be denied or varied on the ground that part of the inputs is contained in any waste, ref....

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....he Modvat credit was availed of by the Appellants in respect of Nickel catalyst, the clearance of the same should have been made only after payment of duty. 4. We have considered the submissions of both the sides. It is not the case of the department that the appellants had cleared Nickel catalyst as such. It has not been disputed by the Department that the Appellants had not used the Nickel ca....