2000 (10) TMI 81

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..... to this appeal claimed the benefit of Notification 1/93 in respect of the goods manufactured by it. This notification exempts goods based on the value clearances up to, and beyond the specified value by a manufacturer in the small-scale industry. It excludes from its purview the goods bearing the brand name of other persons entitled to the notification. The respondent also manufacture such goods .....

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..... e assessee could not simultaneously claim full exemption and avail of Modvat credit. The Assistant Collector confirmed the proposal in the notice. The assessee appealed against this order. The Commissioner (Appeals) allowed the appeal by setting aside the order of the Assistant Collector. He held that since paragraph 4 of the notification excluded the availability of the exemption to the goods bea .....

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..... f the two options; he could not elect one option for some goods and another for other goods manufactured by him. We are, however, concerned here with a situation where the goods were cleared by the manufacturer both by availing of the notification and also without availing of it. The manufacturer in fact could not have availed of the notification for the goods bearing the brand name of other perso .....

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