Per V.K. Agrawal :

The issue involved in this appeal filed by M/s. Jaina Detergent (P) Ltd. is whether modvat credit under Rule 57A of Central Excise Rules can be availed of simultaneously alongwith the clearance of the goods without payment of duty.

2. Shri Jitender Singh, ld. Advocate, submitted that the appellants manufactured detergent cake under their own brand name as well as under a different brand name of other person on job work basis. The appellants were availing of benefit of notification no. 1/93 in respect of detergent cake manufactured with their own brand name. On 7.5.93, they filed a declaration for availment of modvat credit in respect of detergent cake affixed with brand name of other person and continued to clear the detergent cake affixed with their own name at nil rate of duty under notification 1/93. The Addl. Collector demanded the duty in respect of clearance of detergent affixed with their brand name, which was confirmed by the Collector (Appeals), in the impugned order, holding that the appellants have availed of the exemption in terms of clause 1 (a) (i) and 1 (a) (ii) of notification no. 1/93 simultaneously which is not permissible and accordingly, th