2012 (9) TMI 874

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....DER 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 notification. They were also manufacturing polyjars ....

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....nefit 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, the appellant was within his rights to opt for....