2000 (6) TMI 226

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....er : Gowri Shankar, Member (T)]. - The respondent was absent and unrepresented yesterday. We, therefore, heard the departmental representative and reserved our orders for dictation today. 2. This appeal by the department is against the order of the Collector (Appeals) holding that M/s. Wipro Ltd, the respondent, was entitled to take Modvat credit of the duty paid on tin plates and sheets, ....

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....er ground raised in the appeal is that since the tins were exempted from duty by notification 214/86, taking credit would be barred by application of rule 57C. This is not acceptable for two reasons. The first is that notification 214.86 has been held by the Tribunal to be different from other exemptions issued under rule. The Tribunal even on this notification to give effect to the provisions rel....