2006 (5) TMI 549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Mr. Shreekant N. Terdal, For Respondent(s) Mr. V. Lakshmikumaran, Mr. Alok Yadav, Ms. Muskan Bedi, Mr. V. Balachandran, Mr. M.P. Devanath, Mr. Rajesh Kumar, Mr. Rajan Narain, Ms. B. Vijayalakshmi Menon, Ms. Sunita Ojha, ORDER This order shall dispose of three appeals as the point involved in the appeals is the same. For the sake of convenience, the facts are taken from Civil Appeal No.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;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 the condition:  "10. The manufacturer does not avail of credit of duty paid under rule 57-A or 57-B on the products mentioned in column (2) or on any other products manufactured in the same factor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h exempted and dutiable goods 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." The Show Cause Notice was made absolute. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondent 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. Exemption has been denied to the respondent on the ground that it was availing of MODVAT credit on the inputs under Rules 57-A or 57-B which were used in or in relation to the manufacture of other final products manufactured by the respondent. This....