2001 (8) TMI 166

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....r sub-heading 3924.90, for clearances thereof in excess of Rs. 85 lakhs during the financial year 1998-99. The respondents in this appeal had also manufactured certain other excisable goods falling under Chapters 29 and 65 of the Central Excise Tariff Schedule, apart from the aforesaid goods of Ch. 39, during the period of dispute (from 12/98 to 2/99) coming within the financial year 1998-99. During the said period of dispute, they were found to have short-paid duty amounting to Rs. 8,66,425/- on "Cellular articles for the conveyance or packing of goods" and "Household articles of plastics", claiming the benefit of concessional rate of duty @ 5% ad valorem. in terms of Sl. No. 69 of the table annexed to the above notification. This was obje....

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....us today. The Bench interpreted the meaning of condition No. 10 stated in Notfn. No. 5/98-C.E., and held that the concessional rate of duty was available to the assessee in respect of "Cellular articles for conveyance or packing of articles of plastics" (classifiable under sub-heading 3923.90) inasmuch as they had not availed of the credit of duty paid under Rule 57A or Rule 57B on the said products mentioned in column (2) of the table annexed to the notification or on any other product manufactured in the same factory. The Bench has further observed thus: "Nowhere condition No. 10 specifies that the exemption will not be applicable if the manufacturer avails of the Modvat credit on the inputs used in or in relation to other products manufa....