2005 (4) TMI 69

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..... ification No. 217/86-C.E., dated 2nd April, 1986. The mere fact that they did not show Lay Flat Tubes as input or that they choose to take Modvat credit on duty paid in respect of some material does not dis-entitle them to claim benefit of the Notification - Decided against Revenue. - 847-853 of 2000 - - - Dated:- 19-4-2005 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. [Order .....

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..... ted 2nd April, 1986 by paying excise duty on the Lay Flat tubings at the rate of 20% ad valorem and then claims exemption on the protective covers/tarpaulins. In respect of the other customer viz., M/s. Indian Petro Chemicals Corporation Limited the Respondent claims Modvat credit in respect of duty paid on Polyethylene Granules for the manufacture of Lay Flat Tubes. As they claim Modvat credit th .....

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