{"id":94036,"date":"2004-04-21T00:00:00","date_gmt":"2004-04-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-alcon-engg-industries-on-21-april-2004"},"modified":"2015-07-21T17:17:48","modified_gmt":"2015-07-21T11:47:48","slug":"cce-vs-alcon-engg-industries-on-21-april-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-alcon-engg-industries-on-21-april-2004","title":{"rendered":"Cce vs Alcon Engg. Industries on 21 April, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce vs Alcon Engg. Industries on 21 April, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (116) ECR 415 Tri Delhi, 2004 (177) ELT 490 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: A T V.K., P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>V.K. Agrawal, Member (T)<\/p>\n<p>1. The issue involved in this appeal, filed by the Revenue, is whether respondents, M\/s. Alcon Engg. Industries can avail the exemption from payment of duty in one unit and simultaneously pay the duty and avail MODVAT Credit in their 2nd unit.\n<\/p>\n<p>2. Sh. H.C. Verma, learned D.R., submitted that the respondents are having two units; that in one unit they are manufacturing plastic containers falling under Chapter 39 of the Central Excise Tariff; that initially, they opted for payment of duty under Notification No. 38\/97-CE dated 27.6.1997; that, subsequently, they surrendered their registration; that in their second unit, the respondents are manufacturing cable terminals falling under Heading 85.36 of the Central Excise Tariff on which they were paying duty as per Notification No. 38\/97 and, thereafter, under Notification No. 9\/98-CE dated 2.6.1998; that the Assistant Commissioner, under Order-in-Original No. 14\/01 dated 19.7.2001, demanded the duty on plastic containers and imposed penalty on the ground that the unit is not eligible to avail of exemption as their 2nd unit was paying duty under Notification No. 38\/97-CE; that, however, the Commissioner (Appeals), under the impugned order, has allowed the appeal relying upon the decision of the Tribunal in the case of Modern Industries Enterprises v. CCE, New Delhi 1997 (22) RLT 204 (CEGAT) wherein it has been held that simultenous availment of exemption and MODVAT Credit in respect of factories manufacturing goods falling under Different tariff headings, is admissible. The learned D.R., further, submitted that when one unit has availed the benefit of Notification No. 38\/97, they cannot claim exemption in respect of other unit; that the condition No. 2 of Notification No. 38\/97 clearly provides that once a manufacturer opts for Notification No. 38\/97, he cannot change the option during the financial year under any circumstances.\n<\/p>\n<p>3. Countering the arguments, Sh. J.P. Kaushik, learned Advocate, submitted that the option filed under Notification No. 38\/97 or 9\/98 by the unit manufacturing cable terminals will be applicable for goods manufactured in the said unit only; that it has been held by the Tribunal, recently, in the case of Innovative Tech Pack Ltd. v. CCE, Delhi 2002 (51) RLT 26 (CEGAT-Del.) that the assessee is entitled for the benefit of Notification No. 5\/99 in respect of the specified goods manufactured in their factory irrespective of the fact that the assessee was clearing the goods on payment of full tariff rate and was availing MODVAT Credit in his 2nd unit. Reliance has also been placed on the decision in the Polyinks Pvt. Ltd. v. CCE, Delhi-TV 2004 (60) RLT 611 (CEGAT) : 2004 (114) ECR 477 (T). Finally, the learned Advocate, submitted that the show cause notice has been issued only to the unit manufacturing plastic containers and the show cause notice has not been issued to the other unit and as such the clearances of both the units cannot be clubbed togather; that it has been held in Ramsay Pharma (P) Ltd. v. CCE, Allahabad 2000 (41) RLT 713 (CEGAT) that if the show cause notice has not been issued to another unit, whose clearances are proposed to be clubbed, the order is bad in law.\n<\/p>\n<p>4. We have considered the submissions of both the sides. Notification No. 4\/97-CE dated 1.3.1997 exempts all goods falling under headings 39.23, 39.24 and 39.26 of the Central Excise Tariff subject to the condition that no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of by the manufacturer. If the unit, which is manufacturing plastic containers, is availing the benefit of this Notification, it is not the case of the department that in the said unit any credit of the duty paid on the inputs used in the manufacture of plastic containers has been availed of by the manufacturer. In view of this, the benefit of this Notification cannot be denied to the unit manufacturing plastic container. The appellate Tribunal has held in the case of Polyings Pvt. Ltd. (supra), relying upon the decision in the case of CCE, Ludhiana v. Munjal Gas 2003 (55) RLT 204 (CEGAT) that &#8220;merely because of the fact that MODVAT Cridit is availed of by the respondents in unit No. one will not make them ineligible for availing the exemption from payment of duty in respect of goods manufactured in unit No. 2. Accordingly, we reject the appeal, filled by the Revenue.\n<\/p>\n<p>(Operative part of order pronounced in Open Court on 21.4.2004).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cce vs Alcon Engg. Industries on 21 April, 2004 Equivalent citations: 2004 (116) ECR 415 Tri Delhi, 2004 (177) ELT 490 Tri Del Bench: A T V.K., P Bajaj ORDER V.K. Agrawal, Member (T) 1. The issue involved in this appeal, filed by the Revenue, is whether respondents, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-94036","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Alcon Engg. 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