1998 (10) TMI 161

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..... er per : C.N.B. Nair, Member (T)]. - The issues involved in this appeal of the Revenue are the classification of trailor frame assembly and simultaneous eligibility to Modvat credit and exemption under Notification 175/86. The appeal submits that the correct classification of the item is under 8716 as held in the order-in-original and that the order-in-appeal was erroneous in overturning this cl .....

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..... sp; We have perused the records of the case and have considered the submissions made on behalf of the Revenue. The operative portion of the impugned order regarding classification reads as under :- "I have considered submissions made in the appeal memorandum and also during the course of personal hearing. It is found here that trailor frame assembly cannot be treated as trailor because it is not .....

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..... on under Notification No. 175/86 in respect of certain goods and Modvat credit in respect of certain other goods. On this issue we have held in several cases that availing of small-scale exemption is not barred on the availing of Modvat credit in respect of other goods. Therefore, we are not able to accept this contention in this appeal. Appeal is rejected to that extent. Ordered accordingly.
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