1998 (5) TMI 244

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....ri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The appellants herein took Modvat credit on inputs used in the manufacture of their final product which became exempt from duty by Notification Nos. 85 & 86, dated 11-9-1991. The jurisdictional Asstt. Commissioner confirmed the demand of duty on inputs used in the manufacture of the finished goods lyi....

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....st this, Shri S.V. Singh, the ld. DR relied upon the Allahabad High Court judgment in the case of Super Cassettes Industries Ltd. v. U.O.I. - 1997 (94) E.L.T. 302 (All.) where the High Court has held that even in such cases Rule 57C barring Modvat credit when the final product is exempted will come into play. 3. On a consideration of the submissions, we find that a specific contention was ....