2003 (7) TMI 375

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....ppellant. Shri Sanjay Singhal, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was engaged in the manufacture of textured polyester yarn. The benefit of the exemption contained in notification 1/93 which was earlier not applicable to such yarn was extended to it with effect from 25th April, 1994 onwards by issue of notification 90/94 which amended n....

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....uty. The appellant availed of the exemption contained in sub-clause (i) of clause (a) on its understanding that since it is availing of proforma credit, it would be covered by this clause. The notice issued to the appellant proposed to deny the exemption on the clearance made between 25th May and 30th May, 1994 on the ground that it was not availing of Modvat credit under Rule 56A and that the pro....

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.... in addition of what has been paid is now available. The departmental representative contends that proforma credit and Modvat credit are different and one cannot be equated with the other. As to the alternative contention of the appellant, he points out that it is now being raised for the first time and was not raised before the adjudicating authority or the Commissioner (Appeals). 3. We d....

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....ct under Modvat scheme are allowed the benefit of concessional rate of duty and in respect of manufacturers not clearing their final product under Rule 57A, there is a specific scheme of clearing goods under SSI scheme without payment of duty under clause (a)(ii) of SSI Notification No. 1/93." It is a different matter that he has not gone on logically to hold that there has been no short levy of d....