9911796707
TMI Blog2005 (3) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Ceear Electronics is whether they can avail exemption under small sale exemption Notification in respect of goods manufactured in one of their factory and clear the goods at concessional rate of duty after availing Modvat credit in respect of goods manufactured in their second factory. 2. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not available to the Appellants as undisputedly they were availing the Modvat credit of duty paid on inputs in their factory at West Patel Nagar; that thus they cannot avail both the benefits together under Notification No. 1/93. 3. We have considered the submissions of both the sides. It is not in dispute that the respondents are having two units and they are availing exemption from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so observe that in the said decision of Munjal Gases, Tribunal has also noticed that the issue had been decided earlier vide Final Order No. 500-501/99-C, dated 21-6-99 in the matter of M/s. Munjal Gases themselves and no order or decision reversing the said decision has been brought on record by the Revenue. Thus, following the earlier decision, we set aside the impugned order and allow the Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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