9911796707
TMI Blog1996 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... partment against the Order-in-Appeal No. 1999-CE/MRT/95, dated 17-7-1995 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. When the matter was posted for final hearing on 16-4-1996, none appeared on behalf of the respondents in spite of the fact that notice has been issued to them. On going through the issue involved in this case, I felt that the matter can be disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of this Tribunal in the case of C.C.E., New Delhi v. Delhi Kanodia Tin Drum Factory reported in 1994 (72) E.L.T. 578 wherein it has been held that SSI exemption under Notification No. 175/86, dated 1-3-1986 and Modvat credit could be availed of simultaneously on the goods having different tariff headings. 2. While reiterating the grounds, Shri Ramsaran, the learned Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Modvat credit is not permissible while availing in terms of Notification No. 175/86, the Commissioner (Appeals) erred in accepting the plea of the appellants. 3. I have carefully considered the submissions. In the case of C.C.E. New Delhi v. Delhi Kanodia Tin Drum Factory cited supra, the Tribunal has come to the conclusion that Modvat credit is permissible while availing SSI exemption in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment has filed an appeal against the order passed by the Tribunal in the case of Faridabad Tools Pvt. Ltd. before the Hon ble Supreme Court and the Supreme Court has dismissed the appeal. Accordingly, the view expressed by the Tribunal in the case of Faridabad Tools Pvt. Ltd. has become final and the same has been followed by the Tribunal in the case of C.C.E., New Delhi v. Delhi Kanodia Tin D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 8714.00. Accordingly they were not claiming both benefit in respect of the same item. Therefore, they should be given full benefit of the exemption as would be available otherwise as the Modvat credit is not being availed of. Since this view has been affirmed by the Supreme Court, I accept the plea of the respondents holding that the respondents are entitled to avail of Modvat credit in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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