1998 (11) TMI 171

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..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a Small Scale Unit enjoying the benefit of Notification No. 175/86. They cleared the goods manufactured by them on payment of duty @ 10% ad valorem as applicable to units availing of Modvat credit on inputs in terms of para a(i) of the said Notification. However, they had not taken credit of duty paid on inputs and, thus, .....

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..... .C.E., 1993 (68) E.L.T. 475, wherein the Tribunal held that the filing of Modvat declaration did not amount to availing of Modvat credit and that an assessee does not become ineligible for exemption under para a(ii) of Notification No. 175/86 on account of filing a Modvat declaration. Shri Hashmat Nabi, submits that the decisions of the CEGAT clearly covers this case and appeal is required to be a .....

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