2004 (3) TMI 484

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..... Kumar Santosh, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. Appellants filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals). One appeal is filed in respect of the dispute where the benefit of Notification No. 135/94-C.E., dated 27-10-94 was denied. The other appeal is in respect of the consequential demand. 2. Heard both sides. .....

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..... were cleared after availing the benefit of Notification No. 1/93 and Notification No. 135/94. As the appellants were not taking any credit in respect of the inputs used in the manufacture of aluminium circles which were cleared for use in the manufacture of utensils, hence they are entitled for the benefit of Notification No. 135/94. 5. The contention of the Revenue is that the appellants want .....

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..... . 135/94-C.E. For availing benefit of this notification, the condition is that circles are to be cleared for intended use in the manufacture of utensils and no credit has been taken in respect of the inputs used in the manufacture. Admittedly, the appellants are availing credit in respect of the inputs used in the manufacture of circles as they were simultaneously availing the benefit of Notificat .....

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