9911796707
TMI Blog1996 (11) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has submitted that the Larger Bench of this Tribunal in the case of Kamani Foods v. CCE, Patna reported in 1995 (75) E.L.T. 202 had held that full exemption to a manufacturer for certain specified goods is not available if he chooses to avail modvat credit for certain specified goods manufactured by him. It has been submitted that in Final Order No. A/212/96-NB, dated 19-1-1996 in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. It was decided to proceed further with the matter on the basis of the evidence on record and the submissions made by the respondents. 4. I find that the Tribunal in the case of Faridabad Tools Ltd. v. CCE, reported in 1993 (63) E.L.T. 759 had held that exemption to SSI units and modvat benefit can be availed of simultaneously by a manufacturer but on different goods. The facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Faridabad Tools Pvt. Ltd. has been upheld/confirmed by the Apex Court. 6. Having regard to the above discussion, I hold that there was no mistake apparent on the face of the record, on the contrary, I find that the order is strictly in conformity to the order approved by the Apex Court. 7. In the result, the ROM application is rejected. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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