1999 (3) TMI 300

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. This appeal has been filed by M/s. Asian Engineering Works against the Order-in-Appeal dated 26-4-1991 denying the benefit of Notification No. 175/86, dated 1-3-1986. 2. Shri J.P. Kaushik, ld. Advocate submitted that the appellants are a Small Scale Unit. They had opted for payment of duty at concessional rate by availing Modvat credit of the duty paid on the inputs as per Clause 1(a)(i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the benefit of Clause 1(a)(i) was not available and they are eligible to remove the goods at nil rate of duty under Clause 1(a)(ii) of the Notification and in support of the submissions, he relied upon the decision in the case of C.C.E., Chandigarh v. Sul Engineering Works reported in [1998 (29) RLT 536 (Tribunal)] 5. We heard Shri S. Nunthuk, ld. JDR. 6. We find that the issue involved in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X