2005 (7) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate, for the Appellant. Shri U.H. Jadhav, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are manufacturers of fruit juice product named "Maaza". The same was exempt after 1-3-2001. Prior to that date, the appellants had obtained capital goods for the use in the manufacture of this final product "Maaza" and availed 50% of the duty paid on such capita....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. After hearing both sides, and considering the submissions of the ld. D.R. that the term 'in the possession and use of the manufacture of the final products in such subsequent years' as used in Rule 57AC would have to be read as "used in final products which are eligible under Modvat Scheme" and that would be only dutiable final product thus should not be duty free", Maaza as in this cas....