2012 (9) TMI 874

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....sh, Advocate, for the Respondent. ORDER Being aggrieved with the impugned order of Commissioner (Appeals), Revenue has filed the present appeal. After hearing Shri M.S. Negi, DR, for the Revenue and Shri Hrishikesh, Advocate, for the respondent, we find that the respondents are engaged in the manufacture of vegetable products and were availing the benefit of small scale exemption notificatio....

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....ing manufactured by them, after availing benefit of Modvat credit, the assessee is within his rights to opt for Notification No. 9/2002-C.E. 3. After going through the impugned order of Commissioner (Appeals), we do not find any infirmity in the same. Admittedly, in terms of Notification No. 9/2002-C.E., polyjars is one of the specified items in the Annexure to the said notification. As such, t....