1998 (11) TMI 171 - AT - Central Excise

Summary

The appellant, a Small Scale Unit, did not avail Modvat credit on inputs but filed a Modvat declaration. The Tribunal ruled in favor of the appellant, stating they were entitled to duty-free clearance under para a(ii) of Notification No. 175/86. The appeal was allowed, and the impugned order was set aside.