https://www.taxtmi.com/caselaws?id=104381 Notification No. 175/86-C.E. granted a concessional duty rate to small scale manufacturers only where the scheme conditions, including use of Modvat credit on eligible inputs for specified final products, were satisfied. Where the inputs were exempted, or credit was not available or not availed, the manufacturer could not claim that concessional benefit. On the facts noted in the notice, the exemption-linked inputs and absence of credit support meant the benefit was unavailable, and the duty demand was sustained. en-us Thu, 17 Sep 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104381 Notification No. 175/86-C.E. granted a concessional duty rate to small scale manufacturers only where the scheme conditions, including use of Modvat credit on eligible inputs for specified final products, were satisfied. Where the inputs were exempted, or credit was not available or not availed, the manufacturer could not claim that concessional benefit. On the facts noted in the notice, the exemption-linked inputs and absence of credit support meant the benefit was unavailable, and the duty demand was sustained. Case-Laws Central Excise Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104381