2000 (2) TMI 621

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....ager, for the Respondent. [Order]. -  This appeal by the department is against the order of the Commissioner (Appeals), holding that the respondent could take Modvat credit of the duty paid on PVC bottles and jars by the manufacturer of these containers, notwithstanding the fact that these products were exempted from payment of duty under Notification 53/88. 2. The departmental ....

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....aid that past cases should not be reopened. 4. The manufacturer of the bottle had in paying duty, acted in accordance with the view held by the department that, even if the goods were exempted, duty could be paid and credit could be taken of the duty so paid. It is reasonable to hold that the circular dated 4-1-1991 reversing this position could not have come to the note of the assessee pr....