2003 (2) TMI 113

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..... l, filed by Revenue, is whether the Respondents M/s. Munjal Gases are eligible to avail exemption under Notification No. 1/93-C.E., dated 28-2-93. 2. Shri Jagdish Singh, learned DR, submitted that the Respondents in their unit No. 1 manufactured Oxygen gases and claimed exemption from payment of duty under Notification No. 1/93; that the Deputy Commissioner, under Order-in-Original No. 379-82/99, .....

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..... mentions about clearance by a manufacturer from one or more factories. 3. On the other hand, Shri J.P. Kaushik, learned Advocate, submitted that unit I and unit II are separate factories for the purpose of Central Excise having two separate Excise Licences; that declaration filed for availing Modvat credit by unit No. II has nothing to do with the exemption from payment of duty claimed by unit No .....

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..... Modvat credit in the other unit. Further this very issue stands decided in favour of the Respondents in their own matter [M/s. Munjal Gases v. CCE, Chandigarh, Final order No. 500-501/99-C, dated 21-6-99]. It is also not the case of the Revenue that the said decision has been reversed by any higher forum. Accordingly, there is no merit in the appeal filed by the Revenue and the same is rejected. .....

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