TaxTMI 
TaxTMI 
1997 (4) TMI 283
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....r the Respondents. [Order]. - The brief facts of these two cases which arise out of a common order-in-appeal passed by the Collector of Central Excise (Appeals), Allahabad which are now being heard together and disposed of by this common order are that the appellants availed Modvat credit on inputs such as High density Polyethylene blow moulding VB 33 used in the manufacture of 500 gms. Po....
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.....R. Khaitan, learned Counsel and Shri V.R. Sethi, learned DR. The main contention of the appellants is that M/s. Alok Plastics had the option either to pay duty on the inputs used in the manufacture of polyjars for M/s. Brooke Bond India Ltd. to take credit of duty paid on those inputs. The appellants were either to pay duty on the polyjars and to take credit of duty on the inputs used therein or ....
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.... interim product and therefore, the provisions of Rule are not attracted because the Rule does not apply to goods other than the final product. In view of the settled legal position, it may be held that the action of M/s. Alok Plastics in paying duty on the polyjars and the action of the other appellant M/s. Brooke Bond Lipton India in availing of the credit was valid and legal and that the demand....
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....consequent action of M/s. Brooke Bond in taking credit is not permissible in law. In the case of Everest Convenors, this issue has been decided holding that it is the option of an assessee to claim or not to claim the benefit of notification. The notification before the Tribunal in that case was Notification 180/88, dated 13-5-1988 which granted exemption to aluminium foil (cut to shape) and waste....