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S.KALYANAM, V.P.GULATI
Swaraj Paint Industries – Appellant
Versus
Collector of Central Excise – Respondent
V.P. Gulati, Member (T)
1. This is an appeal against the order of the Collector of Central Excise (Appeals), Madras. Brief facts of the case are that the appellants are manufacturing a number of item falling under Heading Nos. 32.12, 32.13, 34.04, 32.09, 27.15, 27.08 and 38.07. They cleared goods falling under Tariff Heading 3208 without payment of duty in terms of the exemption Notification 175/86 upto a limit of Rs. 15 lakhs and thereafter started paying duty on the goods falling under this Tariff Item and claimed the benefit of MODVAT Credit in terms of Rule 57A. They also cleared goods subsequently under different Tariff headings and claimed the benefit of Notification 175/86 in respect of those items upto the aggregate limit of Rs. 15 lakhs as envisaged in the said notification. The learned original authority, while upholding the claim of the appellants that they could claim the benefit of notification upto the aggregate value of Rs. 30 lakhs for the items which are covered by the said notification, held that inasmuch as the appellants have started availing of the MODVAT Credit in terms of sub-clause (a)(i) of Notification 175/86 they were required to pay a duty of 10%. Th
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