1996 (6) TMI 246

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..... n the matter was taken up for hearing, the registry brought to my notice a letter dated 28-6-1996 from the appellants requesting for an adjournment. However, considering the nature of the order being passed, it is not necessary to grant any adjournment and hence the appeal is taken up for hearing. 2. The appeal is directed against the captioned order-in-appeal confirming the order-in-origina .....

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..... rts the order. 5. Considering the submissions made and going through the records, Rule 57B is brought in as a departure to the concepts that the Modvat credit is available to the extent of the actual duty paid on the inputs received. This departure is made with an intention to see that the small scale units which otherwise enjoyed the benefit of concessional rate of duty, may not be adversel .....

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