2020 (1) TMI 843

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.... Shri R. Bhashkar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The brief facts of the case are that the appellant is engaged in the manufacture of Printed Plastic Packing Bags falling under Chapter headings 3923. They are availing Modvat credit in respect of inputs used for manufacturing intermediate product i.e. Lay Flat Tubing. They are discharging excise duty on Lay Flat Tubi....

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....ore, the present appeal. 2. Shri Paritosh Gupta, Learned Counsel appearing on behalf of the appellant submits that the Tribunal observed that the goods Printed Plastic Packing Bags are exempted under Notification Nos. 4/97-CE and 5/98-CE and the only issue to be examined is whether the appellant has availed modvat credit in respect of inputs used in the manufacture of Plastic Packing Bags. He fai....

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....emption. 4. We have heard both sides and perused the record. We find that the only issue to be examined is whether the appellant have availed credit in respect of manufacture of Printed Plastic Packing Bags. The show cause notice itself admitted that the appellant have availed modvat credit on inputs such as granules used in Lay Flat Tubing. As regards other inputs, whether the credit is availed ....