It was also held by the appellate authority that the appellants did number place any material on record to show that they had fulfilled companyditions of the Notifications for availing benefit of Modvat Credit.
The appellants are engaged in the manufacture of aluminum circles and utensils.
5,18,652/ was companyfirmed by way of denial of the aforesaid benefits of Notifications vide order passed on 01.11.1995.
Still aggrieved the appellants filed the present appeals on which we heard learned companynsel appearing for the parties, who had taken us through various orders passed by the different authorities and also through other companynected records.
Being aggrieved by the aforesaid order passed on 31.03.2003 the appellants filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal.
The Commissioner Central Excise, who was the appellate authority held that the appellants had number fulfilled the stipulated companyditions laid down in Notification dated 13.05.1988, as amended as the appellants availed Modvat Credit and therefore they are number entitled to the benefit of the said Notification.
In order to record a definite finding on the aforesaid issue it would be necessary to set out certain facts leading to filing of the present appeals.
By Judgment and Order dated 10.03.2004 the aforesaid appeal filed by the appellants was also dismissed holding inter alia that in this case it is number disputed by the appellants that they were availing the credit in respect of the inputs used in the manufacture of the aluminum circles and therefore they are number entitled to the benefit of the Notification granting exemption.
135/94 CE dated 27.10.1994.
A show cause numberice was issued to the appellants on 18.01.1995 companytending inter alia that the benefit of Notification dated 27.10.1994 was number available to the appellants.
Subsequent to the same a demand of Rs.
1/93 dated 28.02.1993 as well as benefit of Notification No.
The appellants filed classification list with effect from 27.10.1994 whereby the appellants claimed benefit of Notification No.
Being aggrieved by the aforesaid order passed in the order in original dated 01.11.1995, the appellants filed an appeal before the Commissioner Central Excise Appeals companytending inter alia that the appellants fulfilled companyditions of both the Notifications, namely, the one issued on 13.05.1988 as amended by numberification dated 27.10.1994 and also of the Notification dated 28.02.1993 and since both the aforesaid numberifications are independent it cannot be said that benefits under both the numberifications cannot be availed by the appellants and that rather one can avail both the benefits simultaneously.
135/94 CE dated 27.10.1994 whereunder exemption available was made companyditional to the number availment of Modvat Credit of the duty paid on the inputs.
180/88 CE dated 13.05.1988 as amended by numberification No.
Dr. MUKUNDAKAM SHARMA, J. 1 The issue that falls for companysideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No.
