TaxTMI 
TaxTMI 
2006 (5) TMI 49
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....pellate Tribunal, New Delhi (for short 'the Tribunal) in Appeal No. E/228/2000-B. 4. Respondent-assessee manufacturer Cellular Sheets falling under heading 3921.00, Helmet inserts falling under heading 6501.90, Styrene Monomer falling under heading 2902.00, Polystyrene Beads falling under heading 3903.00, Polystyrene Expandable in Powder form and Reclaimed Plastics containers, both falling under heading 3903.00 in addition to Cellular articles for the conveyance or packing of the articles of plastics falling under headings 3923.90 and 3924.90. 5. Government of India issued Notification No. 5/98-CE dated 2nd June, 1998 providing therein the exemption from payment of duty on articles falling under headings 3923.90 and 3924.90 with th....
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....in and from the same registered factory premises and have been simultaneously availing MODVAT facility for the remaining goods. The exemption notification under condition at Sl. No.10 restricts the manufacturer from availing of MODVAT facility in respect of even any other products being manufactured in the same factory." 7. The Show Cause Notice was made absolute. 8. Aggrieved against the order&nb....
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....ity-in-original. Tribunal accepted the appeal by observing: "....As it is not the case of the department that the appellants (respondent herein) have availed of credit of duty paid on any other product manufactured in the same factory, the benefit of notification No.5/1998 (Sl.No.68) cannot be denied to the impugned goods....." 10. Counsel for the revenue contended that the above-mentioned finding given by the Tribunal is contrary to the record and the case put forth before the Tribunal. Mr. V.Lakshmikumarn, learned advocate appearing for the respondent submits that the credit taken by the respondent un....