AMRIT PAPER Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Challenge in this appeal filed u/s. 35L of the Central Excise Act, 1944 (in short the 'Act') is to the legality of judgment rendered by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (in short the 'Tribunal').

(2.) The controversy lies within a very narrow compass.

(3.) In support of the appeal, learned counsel for the appellant submitted that the Tribunal was not justified in holding that the entitlement to exemption under the Notification in question was dependent upon whether the assessee had availed Modvat credit of input duty under R. 57A of the Rules. It is pointed out that the Notification which was issued in exercise of powers conferred by sub-sec. (1) of Sec. 5A of the Act granted exemption in respect of excisable goods of the description specified in Column (3) of the table read with concerned list appended to the Notification. The exemption was subject to relevant conditions specified in the Annexure to the Notification and referred to in the corresponding entry in Column (6) of the table. It is further pointed out that so far as the item manufactured by the appellant is concerned, the condition applicable was condition No. 15 which reads as follows: