https://www.taxtmi.com/caselaws?id=89616 Mere filing of a Modvat credit declaration, without actually availing Modvat credit, does not by itself disqualify a Small Scale Unit from the benefit of para 1(a)(ii) of Notification No. 175/86. The Tribunal followed its earlier view that the decisive factor is actual availment of Modvat credit, not the filing of the declaration alone. Since the assessee had not taken Modvat credit and had paid duty at the concessional rate, the exemption benefit remained available under the notification. en-us Wed, 21 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 14:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89616 Mere filing of a Modvat credit declaration, without actually availing Modvat credit, does not by itself disqualify a Small Scale Unit from the benefit of para 1(a)(ii) of Notification No. 175/86. The Tribunal followed its earlier view that the decisive factor is actual availment of Modvat credit, not the filing of the declaration alone. Since the assessee had not taken Modvat credit and had paid duty at the concessional rate, the exemption benefit remained available under the notification. Case-Laws Central Excise Wed, 21 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89616