https://www.taxtmi.com/caselaws?id=89429 A small scale unit is not treated as having availed Modvat merely because it filed a declaration under Rule 57G if it did not actually take credit on inputs. On that footing, filing the declaration alone did not justify denial of the exemption under Notification No. 175/86. The demand for duty at tariff rate was therefore unsustainable, and the unit remained entitled to the exemption under paragraph a(ii) of the notification. en-us Fri, 06 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89429 A small scale unit is not treated as having availed Modvat merely because it filed a declaration under Rule 57G if it did not actually take credit on inputs. On that footing, filing the declaration alone did not justify denial of the exemption under Notification No. 175/86. The demand for duty at tariff rate was therefore unsustainable, and the unit remained entitled to the exemption under paragraph a(ii) of the notification. Case-Laws Central Excise Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89429