TMI Blog2002 (10) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Kang, Member (J)]. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of M.S. wire shelves and crisper baskets and were claiming the classification under heading 7326.20 of Central Excise Tariff. Show cause notice was issued on 31-7-95 for re-classifying the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reversal is not possible, then the appellants have to pay the Modvat credit taken in cash and avail the benefit of small scale exemption notification. 3. Heard both sides. 4. The contention of the appellants is that the Commissioner (Appeals), while remanding the matter to the adjudicating authority, had not decided the issue of classification of the goods, in question. The claim of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 20-3-98. Therefore, now, the appellants cannot raise the issue of classification in the present proceedings. 6. In respect of the present impugned order, the contention of the revenue is that the benefit of notification No. 75/87-CE was allowed on the condition that the Modvat credit was to be reversed. When the appellants are claiming the benefit of small scale exemption notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reverse the Modvat credit taken by the appellants. As the appellants were claiming the benefit of small scale exemption notification, we find no infirmity in the impugned order in respect of the condition imposed by the Commissioner (Appeals) as the appellants are not entitled for the benefit of Modvat credit in respect of inputs used in the manufacture of their final product when they are cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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