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S.KALYANAM, V.P.GULATI
Abilash Rubber Products – Appellant
Versus
Collector of Central Excise – Respondent
V.P. Gulati, Member (T)
1. In these two appeals the issue involved is a common one and therefore they are taken up together for disposal today.
2. The short point that calls for our consideration is whether the appellants herein who are availing of the benefit of Notification No. 175/86 in respect of certain specified commodities can avail of the benefit of Modvat credit in respect of some other commodity. The learned Adjudicating Authority and also the learned Lower Appellate Authority have followed the ratio of the instructions issued by the Ministry and have held that inasmuch as the appellants were availing of the benefit of Notification No. 175/86 notwithstanding the commodities for which they are availing of the credits are different from those in respect of which the Modvat credit is claimed, the appellants are not eligible for the benefit of the Modvat credit as claimed. The Ld. Advocate for the appellants referred to a decision of this Bench in the case of Swaraj Paint Industries v. Collector of Central Excise, Cochin, reported in MANU/CC/0032/1990 : 1991 (52) ELT 594 (Tri.). This Bench in the said case after taking into account the Scheme of the Modvat and also the par
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