2000 (12) TMI 182

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..... Appeal No. E/4488/93-D have been filed against the decision of the Commissioner of Central Excise and Customs, Pune made two orders No. 72/CEX/1989, dated 6-12-1989 and 33/CEX/1993, dated 27-4-1993. In both appeals question involved is about eligibility of Modvat credit in respect of items which have been consumed captively after manufacturing in the same factory in the sense they are used in or i .....

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..... -1986 to 3-8-1987 in respect of Appeal No. E/4488/93-D show cause notice was dated 18-3-1988 and in respect of Appeal No. E/802/90-D show cause notice was dated 20-12-1989. The ground taken in show cause notice was for failure to take licence etc. for manufacture of furniture, for non-filing of classification list and non payment of duty. The main reply of the assessee was that these items of good .....

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..... considered the submissions. It is a fact that the assessee sought to take benefit of Notification No. 217/86 when that the point was involved then question arose as to whether they would be eligible for Modvat? The representative fairly concedes that they were not eligible for Modvat, company having such huge turnover manufacture cannot be ignorance of law. Even if the assessee is to manufacture .....

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