9911796707
TMI Blog2001 (10) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : C.N.B. Nair, Member (T)]. The appellant is a Small Scale Unit engaged in the manufacture of iron and steel product which are liable to Central Excise duty under chapter 72 of the Central Excise tariff. They were eligible for and availed of small scale exemption as permissible under Notification No. 16/97 dated 1-4-97. An assessee working under that Notification was not eligible for M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner of Central Excise (Appeals), Chandigarh was rejected under Order-in-Appeal No. 60/CE/CHD-1/2001, dated 30-1-2001. The present appeal before us challenges these orders. 2. When the matter came up for hearing on 12-10-2001, learned Counsel representing the appellant submitted that no duty evasion had taken place in the present case. The appellant cleared goods valued aroun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that appellant were not entitled to duty exemption under Notification No. 16/97 and Modvat credit simultaneously. 3. The appellants could not, simultaneously, avail himself of Modvat credit on inputs and complete duty exemption under Notification No. 16/97. However, mere is no dispute that appellant did not make use of any Modvat credit in respect of inputs for payment of duty on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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