https://www.taxtmi.com/caselaws?id=99668 A small scale industry unit eligible for Notification No. 175/86-C.E. did not lose the exemption merely because it did not actually avail Modvat credit under Rule 57A. Where the notification permitted a choice between taking Modvat credit and clearing goods without duty within the prescribed limit, non-availment of credit did not justify denial of the exemption or levy of duty at the tariff rate. The mere filing of a declaration to avail Modvat, without actual use of the credit, was insufficient to withdraw the notification benefit. The manufacturer therefore remained entitled to the SSI exemption, and recovery at the tariff rate was not sustainable. en-us Thu, 20 May 1999 00:00:00 +0530 Sat, 28 Jan 2012 12:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99668 A small scale industry unit eligible for Notification No. 175/86-C.E. did not lose the exemption merely because it did not actually avail Modvat credit under Rule 57A. Where the notification permitted a choice between taking Modvat credit and clearing goods without duty within the prescribed limit, non-availment of credit did not justify denial of the exemption or levy of duty at the tariff rate. The mere filing of a declaration to avail Modvat, without actual use of the credit, was insufficient to withdraw the notification benefit. The manufacturer therefore remained entitled to the SSI exemption, and recovery at the tariff rate was not sustainable. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99668