Customs, Excise and Gold Tribunal - Mumbai
Collector Of Central Excise Mumbai - I vs Shree Arun Packaging Corporation on 2 May, 2001
ORDER J.H. Joglekar, Member (T)
1. The single point involved in all these three appeals from the Revenue is whether simultaneous availment can be made of the facility of full exemption as well as availment of modvat credit permissible in respect of different goods. This issue has been fully covered in the larger bench decision of the Tribunal in the case of Franco Italian Company Pvt. Ltd. Vs CCE, Mumbai-II 2000 (40) RLT 295 CEGAT wherein the Tribunal held that such availment was permissible.
2. Following the law so laid down these three appeals are dismissed.