https://www.taxtmi.com/caselaws?id=87328 Stay was granted against a duty demand arising from alleged wrongful use of Notification No. 1/93 exemption while Modvat credit was also taken on clearances from the same unit. The applicants were using small scale exemption for their own-brand clearances and Modvat credit for clearances under another brand, while the demand turned on the notification condition that full exemption is unavailable where credit under Rule 57A is taken. For the stay application, the Tribunal treated the matter as identical to an earlier case with similar facts and followed that approach, resulting in interim relief for the applicants. en-us Fri, 07 Nov 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87328 Stay was granted against a duty demand arising from alleged wrongful use of Notification No. 1/93 exemption while Modvat credit was also taken on clearances from the same unit. The applicants were using small scale exemption for their own-brand clearances and Modvat credit for clearances under another brand, while the demand turned on the notification condition that full exemption is unavailable where credit under Rule 57A is taken. For the stay application, the Tribunal treated the matter as identical to an earlier case with similar facts and followed that approach, resulting in interim relief for the applicants. Case-Laws Central Excise Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87328