2001 (4) TMI 923

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....ioner : Shri C. S. Lodha , Advocate For the Respondent : Shri A. K.Jain , DR ORDER Per J. H. Joglekar : The appellants manufactured Polycarbonate Bottles. They claimed benefit of Notification No. 5/98-CE dt. 2.6.98. Show cause notice was issued seeking to deny the credit, on the ground that condition No. 10 in that notification was not satisfied. It was claimed that modvat credit facil....

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....ing No. Description of goods Rate Conditions 69. 39.23, 39.24 or 39.26 All goods other than, - (i) goods of polyurethanes; (ii) insulated ware; and 10     (iii) bags or sacks made out of fabrics (Whether or nor coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks, -   ....

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....the products mentioned in column (2) or (ii) other product manufactured in the same factory. It is not in dispute that the appellants had not availed of the credit of duty paid on the products mentioned in column (2) i.e. products falling under Heading 39.23, 39.24 and 39.26. The Revenue had denied the exemption to the appellants on the ground that they were availing of modvat credit on the inputs....

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....ch are used in respect of other products manufactured in the same factory. Condition clearly provides that the manufacturer should not avail of credit of the duty paid on any product manufactured in the same factory. The words used are "on any other product" and not "in respect of any other product" manufactured in the same factory. As it is not the case of the department; that the appellants have....