2005 (9) TMI 364

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..... Respondent. [Order]. - Heard both sides. 2. The Department is in appeal aggrieved by the Order dated 30-10-2003 passed by the Commissioner of Central Excise (Appeals), Mumbai. 3. M/s. Star Plastics are manufacturers of plastic articles falling under Chapter 39.15 of the Central Excise Tariff Act, 1985. They were issued Show Cause-cum-Demand Notice amounting to Rs. 60,117.45 on plasti .....

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..... rtment is that the Notification No. 14/92, dated 1-3-1992, under which exemption is claimed, is not applicable to the instant case. The Department reply upon the case of Collector of Central Excise, Vadodara v. M/s. Dhiren Chemical Industries reported in 2002 (139) E.L.T. 3 (S.C.). It is observed in this decision that "Notification exempting finished goods if made from materials on which the appro .....

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..... arising from goods on which Modvat credit under Rule 57C of the Central Excise Rules, 1944 has not been availed, it is held that benefit of Notification 14/92-C.E. is available. 7. This apart, they have relied number of decisions on the same proposition, which have been cited in the Order-in-Appeal. All the above decisions squarely cover the matter in favour of the assessee. Therefore, I fin .....

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