https://www.taxtmi.com/caselaws?id=53164 Notification No. 1/93-C.E. provided different exemption routes depending on SSI registration, and Notification No. 84/93-C.E. enlarged the exemption limit for units not so registered. Where an unregistered small scale unit had initially opted for clause (1)(a)(i) under a mistaken belief, but later reversed Modvat credit and shifted to the alternative route, the Department could not insist on normal tariff duty if eligibility under clause (2) was otherwise undisputed. The assessee was entitled to the benefit of clause (2) of Notification No. 1/93-C.E., and the demand could not be sustained. en-us Tue, 17 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53164 Notification No. 1/93-C.E. provided different exemption routes depending on SSI registration, and Notification No. 84/93-C.E. enlarged the exemption limit for units not so registered. Where an unregistered small scale unit had initially opted for clause (1)(a)(i) under a mistaken belief, but later reversed Modvat credit and shifted to the alternative route, the Department could not insist on normal tariff duty if eligibility under clause (2) was otherwise undisputed. The assessee was entitled to the benefit of clause (2) of Notification No. 1/93-C.E., and the demand could not be sustained. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53164