2000 (5) TMI 82

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..... Bajaj, Member, (J)]. - This appeal has been filed by the Revenue against the order-in-appeal dated 4-7-1995 vide which Commissioner (Appeals) had reversed the order-in-original dated 12-9-1993 passed by the Assistant Collector disallowing the benefit of exemption Notification No. 175/86-C.E., dated 1-3-1986 to the respondents. 2. The facts giving rise to this appeal may briefly be stated as u....

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....der their own brand name and their classification lists be not approved finally accordingly. They contested the correctness of that show cause notice by pleading that they were entitled to the Modvat credit in respect of the inputs used in the branded goods and were also entitled to the benefit of Notification No. 175/86-C.E., dated 1-3-1986 in respect of the goods manufactured by them under their....

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.... 5-4-2000 but there is no response from them. The matter being old, we proceed to decide the same after hearing Shri Satnam Singh, SDR. 6. The facts are not much in dispute. The respondents are engaged in the manufacture of branded goods under the brand name of 'Bush' and non-branded goods i.e. goods under their own name 'Star & Pioneer'. In respect of the branded goods, they had paid the full ....

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....ulated limit in their non-branded goods. The availment of Modvat credit by them in respect of the inputs used in the manufacture of branded goods, did not debar them from availing the benefit of this notification as they had paid full rate of duty in respect of those goods. Therefore, the benefit of Modvat credit as well of the Notification No. 175/86-C.E., dated 1-3-1986 could be side by side cla....