2000 (11) TMI 960

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..... mall-scale manufacturers of radios and during the material period were enjoying the benefit of exemption under notfn. no. 16/97 in respect of unbranded goods, whereas they were paying duty on the branded goods. 2. The dispute involved in the present appeal relates to utilisation of Modvat credit accrued to the appellants on their inputs. It is seen that the appellants are clearing unbranded good .....

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..... ailing of credit in respect of inputs used in the manufacture of exempted items. The appellants are availing the exemption in respect of unbranded goods and the Modvat credit in respect of inputs used in the manufacture of branded goods. They are free to do so and the benefit of the credit cannot be denied to them on the ground that a part of their final product is being cleared without payment of .....

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