1998 (10) TMI 167 - AT - Central Excise

Summary

The appeal was against an order-in-original by the Additional Collector of Customs and Central Excise, Baroda regarding the availment of Modvat credit facility and concessional rate of duty by a Small Scale Unit under Notification No. 175 of 1986. The party's filing of Modvat credit declaration without availing the facility did not disentitle them to the benefits of the notification. The Tribunal's decision in previous cases supported this interpretation, leading to the appeal being allowed with relief granted to the party.