2004 (5) TMI 375

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....nsultant and Devi Prasad, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is about eligibility of plastic pouches produced by the appellant for exemption under Notification No. 4/97. The exemption is subject to the following condition. "8. If no credit of the duty paid on the inputs used in the manufacture of su....

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....e question as to who is the manufacturer is completely irrelevant for the exemption. Learned Senior Counsel further pointed out that in the present case, the process of manufacture was like this. Granules were purchased from the market and films made out of them. Modvat credit was taken in respect of the granules and duty was paid on the film. The film so cleared after payment of duty was used for....

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....credit has been taken of the duty paid on the granules and granules is the original input in the production of pouches, the learned Commissioner was justified in taking the view that pouches had been manufactured from inputs in respect of which credit had been taken. 5.  We find no merit in the contention raised by the Revenue. In the present case, duty is being charged at every stage of m....