https://www.taxtmi.com/caselaws?id=96262 The Tribunal allowed the appeals, holding that the appellants were entitled to avail the benefit of small scale exemption 1/93 and the Modvat credit facility simultaneously. The Tribunal found that duty paid clearances made by the appellants did not have to be added for the computation of the exemption slab as per Notification No. 1/93-C.E., dated 28-2-93. Despite Larger Bench decisions against the appellants, the Tribunal relied on earlier favorable decisions upheld by the Supreme Court and consistent Tribunal rulings in favor of the assessee. The Tribunal granted consequential relief to the appellants, setting aside the impugned orders. en-us Wed, 12 Jul 2000 00:00:00 +0530 Tue, 20 Dec 2011 14:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96262 The Tribunal allowed the appeals, holding that the appellants were entitled to avail the benefit of small scale exemption 1/93 and the Modvat credit facility simultaneously. The Tribunal found that duty paid clearances made by the appellants did not have to be added for the computation of the exemption slab as per Notification No. 1/93-C.E., dated 28-2-93. Despite Larger Bench decisions against the appellants, the Tribunal relied on earlier favorable decisions upheld by the Supreme Court and consistent Tribunal rulings in favor of the assessee. The Tribunal granted consequential relief to the appellants, setting aside the impugned orders. Case-Laws Central Excise Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96262