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<h1>Small Scale Unit entitled to duty-free clearance under Notification No. 175/86 | Tribunal ruling overturned</h1> <h3>AD ENGINEERS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH</h3> AD ENGINEERS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH - 1999 (105) E.L.T. 665 (Tribunal) The appellant, a Small Scale Unit, did not avail Modvat credit on inputs but filed a Modvat declaration. The Tribunal ruled in favor of the appellant, stating they were entitled to duty-free clearance under para a(ii) of Notification No. 175/86. The appeal was allowed, and the impugned order was set aside.