1998 (12) TMI 264

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....llant. Shri T. Prem Kumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of aluminium ingots and were availing the benefit of Modvat credit on aluminium waste and scrap using the same captively in the manufacture of the final product during the period 12-4-1991 to 31-5-1991. As per the appellants, duly represented by Shr....

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....ste and scrap on the ground that the appellants should have cleared their goods without payment of duty in terms of Notification No. 180/88-C.E., as the said notification granted full exemption on aluminium ingots and there was no option to clear the goods on payment of duty. 2. Arguing on the appeal, learned Advocate submits that the issue is no more `res integra' and has been settled in ....

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....ation in ordering reversal of the Modvat credit. He prays for allowing the appeal. 3. Countering the arguments, Shri T.P. Kumar, Ld. SDR draws attention of the Bench to the Calcutta Commissionerate Trade Notice dated 22-3-1991 appearing at page 49 of the paper book which to the effect that the assessee has got no option to pay duty on his volition in case the goods are fully exempted from ....

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....p;We have considered the submissions made from both the sides. We find that the ratio of the decisions relied upon by the learned SDR is different from the ratio of the decisions relied upon by the learned Advocate. The issue involved in the instant case is whether the appellants were having option about the benefit of exemption notification or to pay duty in terms of other Notification No. 69/89-....