TMI Blog2003 (10) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The brief facts of the case are that the respondents herein are engaged in the manufacture of plastic bottles, jars, containers, etc., falling under Chapter sub-heading 3932.90. During the period July, 1997 to May, 1998 they cleared some quantity of finished products on payment of duty at tariff rate i.e. @ 25% and availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition No. 8 against Serial No. 57 of the notification which stipulates that no credit of the duty paid on inputs used in the manufacture of such goods should have been availed of by the manufacturer under Rule 57A of the Central Excise Rules, 1944. Hence this appeal by the Revenue. 2. We have heard both sides. Let us explain the case with the following example : Assuming that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. In other words, it is not the case of the department that the respondents had availed of double benefit (i) by clearance without payment of duty by claiming exemption; and (ii) by availing the benefit of Modvat credit under Rule 57A, on the same goods. 4. Therefore we agree with the respondents that the availment of credit on inputs not used in the manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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