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K.K.USHA, C.N.B.NAIR, P.G.CHACKO
Kinjal Electricals (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut – Respondent
Per Justice K.K. Usha : The issue placed for consideration by the Larger Bench is whether an assessee can exercise option not to avail exemption contained under Notification No. 8/99, dated 28-2-99 and pay normal rate of duty on some of the specified goods and claim the benefit of the notification in respect of other specified goods cleared by it.
2. The appellant is manufacturing nine different electrical goods. In their classification declaration effective from 1-4-99 they opted for the benefit of Notification No. 8/99 in respect of four different goods and in relation to remaining five goods they preferred to pay duty at Tariff rate and aviated Modvat credit of duty paid on inputs used in or in relation to the manufacture of said five items. The Commissioner (Appeals) took the view that the appellant being SSI unit had to opt Notification No.8/99 for exemption under value based clearance of all their final products as per Para (i) of the notification or pay normal rate of duty on all goods cleared by them as per Para (ii) and avail of Modvat in respect of all inputs used in or in relation to manufacture of all final products. The appellant could also have exercised option as
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