2004 (11) TMI 132

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....rder per : T.K. Jayaraman, Member (T)]. - These appeals are in respect of two Orders-in-Appeal Nos. 98/2003, dated 19-8-2003 and 405/2002, dated 25-6-2002 passed by the Commissioner of Central Excise, Bangalore. The issues in both these order are common. 2. The appellants M/s. Chaitanya Power Capacitors (P) Ltd., manufacture power capacitors in their own brand name 'Chaitanya' and also in the b....

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.... the availment of Modvat credit on the inputs. The appellant was not maintaining separate registers for the inputs used for his own goods and the goods bearing brand name 'NGEF' The appellant did not succeed in his appeal before the Commissioner (Appeals) who passed OIA No. 405/2002, dated 25-6-2002 upholding the Order of the Original Authority. The O-I-A 98/2003, dated 19-8-2003 is also on the sa....

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.... appeared for the revenue. 4. The learned Advocate submitted that the appellants cleared the goods bearing brand name 'NGEF' at a tariff rate of duty only. For the above goods, they availed Modvat credit. As for as the goods cleared under SSI notification is concerned, they have not availed any Modvat credit. He stated that there is no bar for simultaneous availment of SSI exemption and availme....

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....ces, the appellant is not entitled for availing the SSI exemption. 6. After careful consideration, we are of the view that there is no bar for simultaneous availment of SSI exemption notification and clearance of branded goods on payment of tariff rate of duty availing Modvat credit. But in the present case, Shri Madhav Sharma had given a statement admitting that they had not maintained separat....