TMI Blog1999 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ation (No. 180 of 1988 dated 13th May, 1988), as amended from time to time applied to such products. Item 16 thereof dealt with aluminium pipes conforming to the standards laid down therein. These were liable to nil rate of duty subject to the condition : "(I)f the Assistant Collector of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed the Modvat credit amounting to Rs. 29,59,084.15 P. taken on the inputs therein in contravention of provisions of Rule 57A, 57C and 57F of the Central Excise Rules, 1944. Moreover, they had utilised the credit while clearing other products. 3.The show cause notice having been made absolute and an appeal rejected, the appellants moved the Tribunal. 4.The Tribunal, in dealing with the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. This is what has been objected to by the department..... In the present case, as has been discussed, the inputs were utilised for the manufactured final products cleared free of duty. Credit of duty in respect of the said inputs used for such manufacture of products cleared duty free for home consumption has been utilised by them for payment of duty on other non-exempted goods. This is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 did not figure in the second proviso could only mean that availment of exemption for goods covered thereby was not optional is not understandable. 6.Learned Counsel for the Revenue drew our attention to Rule 57C, which states that no credit shall be allowed for duty paid on inputs used in the manufacture of final products which are exempt from the whole of the excise duty leviable thereon or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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