2003 (3) TMI 502

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....the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned orders, the authorities below have denied the benefit of exemption Notification No. 5/98-C.E., dated 2-6-98 to the appellants in respect of their final products - PTFE Paste, PTFE Spray, Pure PTFE/Teflon Moulded Components, etc., falling under sub-heading 3926.90. The exemption notification is available subject t....

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....ct being manufactured in his factory on which the exemption is not being claimed, the benefit would not be available. Undisputedly, the appellants are manufacturing PTFE Braided Packing falling under sub-heading 6805.90 and are availing the benefit of the Modvat credit in respect of the inputs used in the said heading. As such, it is clear that the said condition No. 10 of the notification in ques....