Ltd. v. Collector of Central Excise, 1993 63 E.L.T. 759 Tribunal , such an issue was decided in favour of the assessee.
6.29 lakhs was cleared.
Being aggrieved by such adjudication the Department filed an appeal before the Collector Appeals who held that it was number permissible for an assessee to simultaneously opt for goods of one heading and Modvat facility in respect of another heading.
The Assistant Collector dropped the demand holding that an assessee can avail full exemption on products falling under one heading and avail Modvat credit on full duty on goods falling under different chapter heading.
Aggrieved by such order the assessee preferred an appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in short the CEGAT .
Therefore the order of the Assistant Collector was restored by setting aside that order of the First Appellate Authority i.e. the Collector Appeals .
Factual background in a nutshell is as follows The assessee was engaged in the manufacture of biscuits under the brand name of Ramesh on his own account and under the brand name of Cadbury on job work basis on behalf of M s. Hindustan Cocoa Products, Bombay.
A show cause numberice was issued by the companycerned authority for recovery of duty on goods bearing Ramesh brand.
9/93, dated 24 8 1993 in which the earlier instructions were reiterated.
Ltd. case supra as the decision in that case was specifically overruled, by a Larger Bench of CEGAT in Kamani Food v. Collector of Central Excise, 1995 75 E.L.T. 202 Tribunal .
1,20,937/ availing the benefit of Notification 175/86, dated 1 3 1986.
Arijit Pasayat, J. Heard Mr. Mohan Parasaran, learned Additional Solicitor General.
There is numberappearance on behalf of respondent hereinafter referred to as the assessee .
Simultaneously, assessee filed an application on 17 1 1990 for availing Modvat benefit in respect of Cadbury brand biscuits manufactured by it on job work basis.
Own products worth approximately Rs.
22/46/1986 TRU, dated 8 9 1986 and Circular No.
These instructions have been incorporated in Trade Notices issued by the various Collectorate of Central Excise, e.g. Delhi Collectorate T.N. No.
In addition, there was clearance of goods worth Rs.
216/5/86 CX, dated 1 7 1986 K No.
