1992 (4) TMI 146 - AT - Central Excise

Summary

Issues involved: Appeal against denial of SSI exemption under Notification No. 175/86-C.E. due to availing Modvat benefit.

Summary:
The appellants, engaged in manufacturing Raw Aluminium Castings and Dies, appealed against denial of Small Scale Industry (SSI) exemption under Notification No. 175/86-C.E. due to availing Modvat benefit. The contention was that they claimed SSI exemption for Dies and Modvat benefit for Raw Aluminium castings, not both for the same item. Citing precedents, it was argued that the department should have allowed their request. The Collector (Appeals) erred in rejecting their appeal. The department argued that the language of the notification refers to specified goods and the cases cited were not applicable. After considering both sides, the Tribunal found in favor of the appellants, stating that the matters were covered by the cited judgments, and thus set aside the impugned orders and accepted the appeals.