1998 (3) TMI 408

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..... : Jyoti Balasundaram, Member (J)]. The issue involved in this appeal filed by the Revenue is as to whether an assessee can simultaneously avail benefit of full exemption in terms of Notification No. 176/86 which goods falling under one heading and pay duty and avail Modvat credit on goods falling under another heading. 2. The respondents herein are a registered small scale unit manufacturi .....

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..... , 1988. The demand was confirmed by the Assistant Collector; however, the lower Appellate authority accepted the plea of the respondents that simultaneous availment was permissible and he set aside the Assistant Collector s order and allowed the appeal and hence this appeal by the Revenue. 3. We have heard Shri H.K. Jain, learned DR and Shri Pradeep Jain, learned Advocate. We find that this issu .....

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..... this Supreme Court order in [1996 (82) E.L.T. A-149] only states that the Supreme Court Bench has dismissed the Civil appeal filed by the Collector of Central Excise against the final order passed by the Tribunal in the case of Faridabad Tools [1993 (63) E.L.T. 759]. In this view of the matter and noting that the Tribunal has subsequently held that simultaneous availment of Modvat and full exempt .....

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