2009 (6) TMI 738

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.... Negi, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I have found this case to be fit for remand to the lower appellate authority. The appellant was engaged in the manufacture of different excisable products classified under different tariff headings during the material period (1989). In respect of one of these products, their classification list cam....

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....at date, the assessee should reverse the Modvat credit already taken in their RG23A Part-II account, all these inputs relatable to the final product covered by the above notification. This issue made its way into a show-cause notice which came to be adjudicated upon by the original authority which confirmed demand of duty of Rs. 493.50 (BED) + Rs. 24.68 (SED) against the assessee and also confirme....

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....(S.C.)]. Referring to this judgment, the appellate authority observed as under :- "The Hon'ble Supreme Court's judgment cited by the appellants stated that the credit that has been validly taken and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer himself chooses not to use the raw material in its excisable product. The latter part....