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<h1>Appeal allowed for revenue as benefits not available retrospectively.</h1> The appeal was allowed in favor of the revenue as benefits were not available with retrospective effect. - 1999 (106) E.L.T. 100 (Tribunal) SSI Exemption vis-a-vis Modvat scheme The case involves a revenue appeal against an Order-in-Appeal regarding Modvat credit scheme. The Tribunal held that the respondents were entitled to opt out of the scheme, but the refund claim for the period before opting out was rightly rejected. The appeal was allowed in favor of the revenue as benefits were not available with retrospective effect.