2005 AIR SCW 5333 ::(2005) 184 ELT 124 ::(2005) 124 ECR 263 ::2005 (11) SCC 464 ::(2005) 4 Supreme 652

Supreme Court Of India

Hon'ble Judge(s): S. N. Variava, Ar. Lakshmanan, S. H. Kapadia , JJJ

Central Excise Act (1 of 1944) , S.5A— Notification No. 217/86 D/- 2-4-1986 - Assessee manufacturer of lay flat tubes and Tarpaulins - Lay flat tubes used as input for Tarpaulins - Assessee paying excise duty on lay flat tubings - Can claim exemption of Tarpaulins as per notification D/- 2-4-1986 - Fact @page-SCW5334that assessee did not show Lay Flat Tubes as input or that they choose to take Modvat credit on duty paid in respect of some material - Does not disentitle them to claim benefit of Notification. (Para 5)