9911796707
TMI Blog2011 (2) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... n-availment of Modvat Credit of the duty paid on the inputs. 2. In order to record a definite finding on the aforesaid issue it would be necessary to set out certain facts leading to filing of the present appeals. 3. The appellants are engaged in the manufacture of aluminum circles and utensils. The appellants filed classification list with effect from 27.10.1994 whereby the appellants claimed benefit of Notification No. 1/93 dated 28.02.1993 as well as benefit of Notification No. 135/94-CE dated 27.10.1994. A show cause notice was issued to the appellants on 18.01.1995 contending inter alia that the benefit of Notification dated 27.10.1994 was not available to the appellants. Subsequent to the same a demand of Rs. 5,18,652/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also dismissed holding inter alia that in this case it is not disputed by the appellants that they were availing the credit in respect of the inputs used in the manufacture of the aluminum circles and therefore they are not entitled to the benefit of the Notification granting exemption. 7. Still aggrieved the appellants filed the present appeals on which we heard learned counsel appearing for the parties, who had taken us through various orders passed by the different authorities and also through other connected records. 8. On going through the records it is clearly established that the appellants are availing Modvat Credit in respect of inputs used in the manufacture of aluminum circles. The order-in-original, the orders passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entive), Amritsar vs. Malwa Industries Limited reported at (2009) 12 SCC 735 as also to the decision in Kartar Rolling Mills vs. Commissioner of Central Excise, New Delhi reported at (2006) 4 SCC 772 wherein also it was held by this Court that finding recorded by the Tribunal and the two authorities below are findings of fact and such findings in absence of evidence on record to the contrary is not subject to interference. In order to get benefit of such notification granting exemption the claimant has to show that he satisfies the eligibility criteria. Since the Tribunal and the authorities below have categorically held that the appellant does not satisfy the eligibility criteria on the basis of the evidence on record, therefore, we hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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