2003 (2) TMI 127

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..../s. Kamra Bottling Company (in short M/s. KBC) against a common order passed by the Commissioner (Appeals) in three appeals preferred by M/s. KBC against three orders-in-original passed by the jurisdictional Assistant Commissioner. 2. One of the three orders passed by the Assistant Commissioner was on a classification dispute while the remaining two orders were passed by him in adjudication of ....

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....ken by the lower appellate authority that an SSI unit which has availed the benefit of Modvat credit on inputs and cleared final product without payment of duty by claiming the benefit of exemption under Notification No. 1/93-C.E., dated 28-2-93 (as amended) cannot regularize the availment of duty exemption by reversing the Modvat credit subsequent to clearance of the final product. 3. The appe....

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....nce of final product under SSI exemption notification, on inputs which were utilized in the manufacture of such product and in respect of which Modvat credit had been taken. Ld. DR submits that the ratio of the decision of the apex Court is applicable only to a case in which a manufacturer of final product takes Modvat credit on his input but subsequently reverses it and clears his final product u....

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....e, the reversal of input-credit was, admittedly, made after clearance of the final product under the exemption notification. The ratio of the apex Court's decision is, therefore, not applicable in the instant case as rightly observed by the lower appellate authority. In Franco Italian case cited by the appellants, Larger Bench of this Tribunal was only following the decision of the apex Court in C....