TMI Blog1998 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Nestle India Ltd., the issue for our consideration is whether the appellants were eligible for benefit of concessional rate of Central Excise Duty under Notification No. 193/86-C.E., dated 11-3-1986 as amended. The appellants were manufacturing Instant Soluble Coffee Chicory Blends out of the coffee which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has already been paid and no credit of such duty is availed of under Rule 57A of the Central Excise Rules, 1944". The Deputy Collector of Central Excise, Ludhiana and the Collector of Central Excise, Chandigarh had taken a view that as the credit in respect of their input coffee has been taken in RG 23A Pt. II Register for the purposes of the above exemption, the credit will be deemed to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The ground on which the benefit has been denied by the lower authority is that the credit has been taken in the Modvat register and thus for the purposes of the above notification, the credit had been availed of. Ld. Advocate had referred to the Hon ble Supreme Court decision in the case of Chandrapur Magnet Wires Pvt. Ltd. v. CCE, Nagpur as reported in - 1996 (81) E.L.T. 3 (S.C.). The Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 101.10 of the Central Excise Tariff. The benefit of Notification No. 183/86-C.E. was available only when the final products were classifiable under the above sub-heading No. 2101.10. 4. On going through the facts and circumstances of the case, we consider that after the Modvat credit taken is reversed and taken off the Modvat register then the benefit of concessional rate of duty under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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