2005 (7) TMI 412

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....ellant. Shri V. Valte, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals relate to the same issue. Therefore, they are being taken up for hearing together and are disposed of under this common order. 2. The appellant manufactures polyester films. The main input is PTA and MEG. The inputs purchased by the appellant are first sent to job workers for con....

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....use "notwithstanding anything contained in these rules". It is being contended that in view of the non obstante clause, provisions in the other Modvat Rules including Rule 57A would not be applicable and the appellant would be entitled to full credit of the duty paid. It is also being contended that this issue remains settled in favour of the assessee by the Single Bench decision of this Tribunal ....

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....es the duties which are available as credit. Therefore, the credits available are only in regard to duties specified under Rule 57A. Rule 57J by itself does not specify the duty, the type of duties or the extent of these duties available as Modvat credit. In fact, Rule 57J states "the manufacturer shall be allowed to take credit of the specified duty paid on inputs". Thus, the non obstante clause ....