TMI Blog2012 (9) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of the said duty and utilized it for further payment of duty on the final product - Held that:- Admittedly, in terms of Notification No. 9/2002-C.E., polyjars is one of the specified items in the Annexure to the said notification. As such, the appellant was within his rights to opt for any one of the two notifications. The benefit of captive consumption Notification No. 10/1996-C.E. cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of vegetable products and were availing the benefit of small scale exemption notification. They were also manufacturing polyjars which were being used by them captively, for packing their final product. Instead of availing the captive exemption Notification No. 10/96-C.E., the respondent s availed the benefit of credit on the raw material used for the manufactured polyjars and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002-C.E., polyjars is one of the specified items in the Annexure to the said notification. As such, the appellant was within his rights to opt for any one of the two notifications. The benefit of captive consumption Notification No. 10/1996-C.E. cannot be thrusted upon the assessee. The period involved in the present case is around 2002 and there are number of judgments laying down that when ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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