1999 (1) TMI 255

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....are, Consultant, for the Respondents. [Order]. - The respondents are manufacturing S.O. dyes falling under Chapter 31. A Show Cause Notice was issued alleging that the respondents had utilized Modvat set off on the input L. naphthylamine falling under chapter Heading 29.21. 2. It was contended by the respondents that the Modvat Rules prescribed the procedure for availing credit excep....

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.... there is no mention of set off of excise duty. Therefore, Modvat cannot be claimed in the case. They also raise the question of exemption Notification 432/86. 4.  I have heard both sides and it is found that the matter is not res integra. It has been held by the Tribunal in the case of C.C.E. v. Abhideep Chemicals Pvt. Ltd. - 1998 (102) E.L.T. 105 that once it is accepted that, by applica....