2001 (6) TMI 549

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....r]. - The appellant is a manufacturer of aluminium chloride for which one of the raw materials that it requires is aluminium. Notice was issued to it proposing to deny deemed Modvat credit which it took on five consignments of aluminium supplied between 10th July, 1989 and 30th June, 1992 by Shreeji Metal Industries, Baroda. The notice alleged that the aluminium, has been cleared by its manufact....

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....aid or charged to nil rate of duty. In cases where the exemption is conditional, in such cases it is for the Revenue by making necessary enquiry to see that the conditions are satisfied, the conditional notification has or has not been availed of. 4. The ratio of this decision therefore would apply unless the existence of circumstances not warranting its application is shown. The Departmenta....