9911796707
TMI Blog1998 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : G.A. Brahma Deva, Member (J)]. These are five appeals filed by the ESS ESS Engineers and others against the common impugned order involving a common issue and accordingly they are taken together and are being disposed of by this common order. 2. Arguing for the appellants Shri J.S. Agarwal, learned Counsel submitted that two issues are involved in these cases. Whether p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the Tribunal was upheld by the Supreme Court referred to above, we hold that appellant is entitled to avail Modvat credit and SSI exemption simultaneously in respect of different items. As regards the second issue, it was pointed out by Shri S. Nunthuk, learned DR that Larger Bench of the Tribunal in the case of M/s. Ramakrishna Engineering Works reported in 1996 (83) E.L.T. 346 held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 1989 (43) E.L.T. 599 with reference to Notification 175/86 held that even a specified goods falling under one of the headings manufactured by the manufacturer exceeds Rs. 15 lakhs, and the value of the first clearances of all other specified excisable goods and having exceeded the 30 lakhs the other goods continue to enjoy the exemption till the aggregate ceiling of Rs. 30 lakhs, exemption for f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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