TMI Blog2006 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2808 of 1992 - - - Dated:- 1-2-2006 - Rajesh Balia and R.P. Vyas, JJ. [Order per : Rajesh Balia, J.].- Heard learned counsel for the parties. 1. The petitioners have filed revised classification list w.e.f. 1.6.1990 claiming that classification of HDPE/PP tapes fall under Chapter 39 sub-heading No.3923.90 of Central Excise Tariff Act, 1985 as articles for the conveyance or packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the Revenue that since in respect of all the commodities falling under Chapter 63, no Modvat credit is available, the Modvat credit availed by the petitioner in respect of the aforesaid commodities may be recalled. 2. It is pointed out by the learned counsel for the parties that the issue has earlier been considered by the Division Bench of this Court in D.B. Civil Writ Petition No.36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 23 rd July, 1993.[2004 (174) E.L.T. 431 (Kar)]. 3. The aforesaid decision held in favour of the assessee that the product in question fall under Chapter 39 and not under Chapter 54 of the Tariff. This Court had reached same conclusion relying on above two decisions. 4. The decision of the Madhya Pradesh High Court has since been affirmed by the Supreme Court, when it dismissed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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