1998 (12) TMI 399

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..... [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of biscuits under the brand name 'Ramesh' on their own account and under the brand name of 'Cadbury' on job work basis on behalf of M/s. Hindustan Cocoa Products, Bombay. They cleared their own brand biscuits worth approximately Rs. 6.29 lakhs and thereafter, they cleared goods worth Rs. 1,20,937 .....

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..... appellants have asked for a decision on merits. Hence we have heard the learned DR and perused the records. In the case of Faridabad Tools, the Tribunal has held that it was open to an assessee to simultaneously avail of exemption in terms of Notification for goods for one heading and Modvat facility in respect of goods of another heading. The order of the Tribunal has been upheld by the Hon'ble .....

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