1999 (7) TMI 245 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of M/s. Jagurti Precision Engg., stating that they were eligible for small scale exemption despite opting for the Modvat scheme but not availing it. The tribunal rejected the Revenue's appeal, agreeing that there was no justification to deny the small scale exemption in this case.