2000 (12) TMI 182

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..... Srinivasan, Member (J)]. - These two appeals Appeal Nos. E/802/90-D and Appeal No. E/4488/93-D have been filed against the decision of the Commissioner of Central Excise and Customs, Pune made two orders No. 72/CEX/1989, dated 6-12-1989 and 33/CEX/1993, dated 27-4-1993. In both appeals question involved is about eligibility of Modvat credit in respect of items which have been consumed captively ....

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....f. 14-3-1987, show cause notices have been issued for the period from 31-3-1986 to 3-8-1987 in respect of Appeal No. E/4488/93-D show cause notice was dated 18-3-1988 and in respect of Appeal No. E/802/90-D show cause notice was dated 20-12-1989. The ground taken in show cause notice was for failure to take licence etc. for manufacture of furniture, for non-filing of classification list and non pa....

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....of limitation. Shri B.K. Choubey, ld. DR adopts the reasoning. 4. We have considered the submissions. It is a fact that the assessee sought to take benefit of Notification No. 217/86 when that the point was involved then question arose as to whether they would be eligible for Modvat? The representative fairly concedes that they were not eligible for Modvat, company having such huge turnover man....