2010 (12) TMI 1047

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.... others, manufactures toners. The toners is in the form of black powder packed in bottles. The bottles and its caps are also manufactured by the Assessee. 3. The Assessee had filed a declaration under Rule 57G specifying the toner as final product; HDPE, polypropylene, granules and ink were mentioned as inputs for the manufacture of toner. 4. The Assessee had been paying excise duty on the bottles and caps in terms of Notification 53/88-C.E., dated 1-3-88; then subsequently in terms of Notification 14/92, dated 1-3-92 (the 1992 Notification). 5. The Assessee had been taking modvat credit of the duty paid on the bottles and caps, while paying the duty on the final product toner in which the value of packing material w....

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....filed an appeal. It was dismissed on 29-9-1994. 10. The Assessee filed second appeal before the Customs, Excise and Gold (Control), Appellate Tribunal, New Delhi (the Tribunal). It was allowed on 8th of April, 1997 [1997 (94) E.L.T. 139 (Tri. - Del.)]. The Questions Referred 11. The Excise Department (the Department) filed an application to refer the question for opinion of the High Court. This application was allowed on 18-6-1999 and the following two questions have been referred : (i)    Whether the option either to pay duty and avail exemption under Notification No. 53/88 or 14/92 is vested in the unit; (ii)   Whether the assessee was entitled to credit of duty paid on inputs when the res....

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....n number 132/86 dated 1-3-86. 18. This shows that there were two different exemption schemes since 1986 in respect of certain goods; *        One was the 1986 Notification that is being relied by the Department; *        The other was also started in the same year namely 1986 by notification number 132/1986, dated 1-3-86 and ultimately culminated into the 1992 Notification and is being relied by the Assessee. 19. The question is, does one notification or more specifically the 1986 Notification specifically or impliedly bar opting out the other exemption now being offered by the 1992 Notification. 20. In the present case, there is neither any ....