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TMI Blog2004 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this Appeal filed by Revenue is whether it is open to a manufacturer of excisable goods to avail the benefit of Notification No. 1/93-C.E., dated 28-2-93 or not. 2. Shri D.N. Choudhary, learned Senior Departmental Representative submitted that the respondents M/s. Gupta Engineers manufacture aluminium enamel winding wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artmental Representative, further, mentioned that under Para 2 of Notification No. 1/93, a small-scale unit even if it is not registered with Directorate of Industries in any State or Development Commissioner (Small Scale) was allowed to avail the benefit of exemption up to clearance of Rs. 10 lakhs; that thus this exemption was available to the assessee without any condition and therefore it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from payment of duty, the question of availing the Modvat credit does not arise. 3. On the other hand, learned Advocate, Shri V.K. Gupta, reiterated the finding as contained in both the Orders passed by the lower authorities and he also relied upon the decision referred to in the Order-in-original such as CCE v. M/s. Bhog Polymers, 2001 (128) E.L.T. 142 and M/s. Pascal Paramount Pvt. Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on up to the limit of Rs. 10 lakhs only. There are other conditions specified in the Notification which are to be complied with by the assessee before the exemption under the Notification can be availed of. As such there is no force in the submissions of the learned Senior Departmental Representative, that the benefit was available to the respondents unconditionally. Notification compel the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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