2001 (10) TMI 472

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....hta, Consultant, for the Appellant. Shri T.D. Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant at the relevant time was engaged in the manufacture of such plastic articles of drums and carboys. Notification 14/92 granted exemption to such products. Entry 37 provided total exemption to duty subject to the condition that the articles are made out of t....

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....ty at 30%. In a letter of the same date addressed to the jurisdictional Superintendent, the manufacturer explained that it had decided to avail of the Modvat scheme. On the date of filing the declaration it held stock of the finished goods, the list which was enclosed produced out of inputs on which credit had not been availed of. Therefore, the benefit of exemption contained in entry 37 of the ta....

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....t the appellant removed after it filed these two classification lists. The condition in that notification that the goods should have been manufactured out of material to which Modvat credit has not been taken had also been satisfied. The appellant had only commenced taking Modvat credit with effect from 22-10-1993. The list, enclosed to the letter which was received by the Department on 22-10-1993....