2000 (6) TMI 53

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..... The appellants are manufactures of aluminium and aluminium products which are excisable under Chapter 76 of the Central Excise Tariff Act, 1985. They avail themselves of the benefit of Modvat credit of duty paid on inputs used in or in relation to the manufacture of final products manufactured by them. Some consignments of final products like aluminium sheets, aluminium circles, aluminium wire rod .....

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..... of the fact that the Tribunal had taken different views on the subject. Following decisions have been mentioned in this context: - 1.     1993 (68) E.L.T. 146 (T) 2.     1993 (68) E.L.T. 213 (T) 3.     1996 (86) E.L.T. 314 (T) 4.     1997 (93) E.L.T. 283 (T) 5.     1995 (75) E.L.T. 823 (T) 6.& .....

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..... directed to invite your attention to the minutes on point No. 6 of the Monthly Modvat meeting held at Pune on 23-6-89, on the above subject. It was mentioned by FEII that, Modvat credit was not being allowed in your Collectorate on the rejected final products which were subsequently remelted for manufacture of fresh final products. As clarified in the said meeting Modvat credit would be admissibl .....

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