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2013 (3) TMI 524 - HC - Central ExciseMODVAT CREDIT – Small Scale Exemption - whether manufacturer is entitled to exemption under the Notification No. 1/1993-C.E., related to Small Scale Exemption and also under the Modvat scheme. - Tribunal before passing the order made reliance on the case Franco Italian Co. Pvt. Ltd. v. CCE, Mumbai-II [2000 (8) TMI 109 - CEGAT, COURT NO. III, NEW DELHI] wherein it has been held that “subject to the reversal of the MODVAT credit taken with regard to the inputs which were utilised for the manufacture of duty free goods, the manufacturer could avail of the MODVAT credit as well as full duty exemption under the applicable small scale exemption Notification with regard to the same specified goods.” And dismiss the appeal. held that :- Since the Tribunal did not decide the issue in the light of law laid down in the Kamani Food v. Collector of Central Excise – [1994 (1) TMI 109 - CEGAT, NEW DELHI] hence, court consider it opposite to remand the case to the Tribunal for deciding the appeal of the appellant afresh on facts and then pass appropriate orders. The appeal thus succeeds and is allowed. The impugned order is set aside.
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