1991 (10) TMI 154

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.... [Order per : K. Sankararaman, Member (T)]. - These two Rectification Applications have been filed by M/s. Ma Tara Rope Works and M/s. R.P. Wires & Fencings seeking identical rectification of a common order passed by this Tribunal on their two appeals whereby their plea for the grant of deemed modvat credit on the inputs, galvanised wires used by them in the manufacture of stranded wires was tur....

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....ed small scale industry exemption benefit had apparently not been considered by the Bench. He submitted that the applicants are eligible for the said benefit. The order passed by the Bench may be suitably amplified so that the said benefit can be considered by the Assistant Collector. He referred to the fact that in a similar matter concerning M/s. S.K. Ropes, this Bench had, while deciding on ide....

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....mption vide Notification No. 175/86 dated 1-3-1986 in the event of their plea for the grant of deemed modvat credit being rejected and as we had rejected their appeal as far as that latter ground is concerned, it becomes necessary to remand the matter to the Assistant Collector concerned for the limited purpose of deciding their request for grant of the benefit that may be available to them under ....