https://www.taxtmi.com/caselaws?id=109192 An unchallenged remand order limited reconsideration to eligibility for Notification No. 75/87-C.E.; the classification dispute could not be reopened in later proceedings and was treated as final for the appeal. The exemption condition requiring reversal of Modvat credit was held consistent with the small-scale exemption scheme, because a manufacturer claiming that benefit cannot retain input credit for exempted final goods. The challenge to that condition was rejected, and the exemption granted subject to reversal of credit was left undisturbed. en-us Fri, 11 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109192 An unchallenged remand order limited reconsideration to eligibility for Notification No. 75/87-C.E.; the classification dispute could not be reopened in later proceedings and was treated as final for the appeal. The exemption condition requiring reversal of Modvat credit was held consistent with the small-scale exemption scheme, because a manufacturer claiming that benefit cannot retain input credit for exempted final goods. The challenge to that condition was rejected, and the exemption granted subject to reversal of credit was left undisturbed. Case-Laws Central Excise Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109192