2003 (11) TMI 149

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....Member (J) (Oral)]. - The issue being common in all these appeals filed by two different parties, therefore, all the 19 appeals are taken up for disposal as per law. 2. The issue involved in these appeals is - (i)          as to whether seats used for automobiles can be classified as 'furniture'; (ii)       &n....

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....utomobile seats are not furniture and they cannot claim benefit as 'furniture' under Sl. No. 4 of Notification No. 80/90, dated 20-3-90; (ii)         they can ignore to claim benefit of notification and pay duty and take Modvat credit in the matter. 4. With regard to the first issue, the Tribunal has followed the judgment rendered by the Punjab and Har....

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....ention to choose to pay duty and avail of Modvat claim, by ignoring the exemption notification. Larger number of judgments have also been noted in the Final Order Nos. 1198 and 1199/2002, dated 29-10-2002 rendered by this Bench, and, therefore, the issue is no longer res integra. 5. Ld. Counsel further submits that the issue pertaining to benefit of notification No. 217/86-C.E., dated 2-4-86 (a....

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....not furniture and they cannot claim benefit of Sl. No. 4 of Notification No. 80/90, dated 20-3-90. The claim of benefit of Modvat credit on their paying duty was upheld in the light of judgments rendered as noted in the said order of the Tribunal. Therefore, the first two issues are covered by the Tribunal decision by aforesaid order. While the claim of benefit of Notification No. 217/86-C.E., dat....