TMI Blog2011 (2) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... be cleared for intended use in the manufacture of utensils and no credit of duty paid on inputs has been taken in respect of the inputs used in the manufacture of the aluminum circles. All the aforesaid three authorities below having held concurrently in the same manner as stated hereinabove. Such finding has become final and it is not open to the appellants to challenge the same. We also hold that the appellants failed to bring any evidence on record that the appellants were not availing of Modvat Credit on the same goods in respect of which they were also claiming benefit of exemption under Notification. - 3727-3728 OF 2005 - - - Dated:- 21-2-2011 - Dr. Justice Mukundakam Sharma, Mr. Justice Anil R. Dave.,JJ. For Appellant (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the Notifications, namely, the one issued on 13.05.1988 as amended by notification dated 27.10.1994 and also of the Notification dated 28.02.1993 and since both the aforesaid notifications are independent it cannot be said that benefits under both the notifications cannot be availed by the appellants and that rather one can avail both the benefits simultaneously. 5. The Commissioner Central Excise, who was the appellate authority held that the appellants had not fulfilled the stipulated conditions laid down in Notification dated 13.05.1988, as amended as the appellants availed Modvat Credit and therefore they are not entitled to the benefit of the said Notification. It was also held by the appellate authority that the appellants di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the pre-condition is that the aluminum circles are to be cleared for intended use in the manufacture of utensils and no credit of duty paid on inputs has been taken in respect of the inputs used in the manufacture of the aluminum circles. All the aforesaid three authorities below having held concurrently in the same manner as stated hereinabove. Such finding has become final and it is not open to the appellants to challenge the same. We also hold that the appellants failed to bring any evidence on record that the appellants were not availing of Modvat Credit on the same goods in respect of which they were also claiming benefit of exemption under Notification. 9. That being the position we are not inclined to interfere with the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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