1996 (4) TMI 266

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....been issued to them. On going through the issue involved in this case, I felt that the matter can be disposed of even in the absence of the respondents. The point to be considered in the instant case is whether the assessee can avail Modvat credit in respect of one commodity while availing full exemption respect of another commodity under Notification No. 175 of 1986-C.E., dated 1-3-1986. The Assistant Collector has held that Modvat credit is not admissible since the assessee availed of exemption in terms of Notification No. 175/86 though it was in respect of another input. On the other hand the Commissioner (Appeals) has observed that the assessee availed of exemption in respect of two-in-one Tape recorder and Modvat credit on wired chassi....

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....g the plea of the appellants. 3. I have carefully considered the submissions. In the case of C.C.E. New Delhi v. Delhi Kanodia Tin & Drum Factory cited supra, the Tribunal has come to the conclusion that Modvat credit is permissible while availing SSI exemption in respect of other commodities following the earlier decisions. The decisions referred to in that case are as follows :- "Swaraj Paint Industries v. Collector - 1991 (52) E.L.T. 594 Abhilash Rubber Products v. Collector - 1991 (56) E.L.T. 168 Faridabad Tools Pvt. Ltd. v. Collector - 1993 (63) E.L.T. 759 Shyam Sunder U. Nichani v. Assistant Collector - 1985 (22) E.L.T. 751 (Kar.) Damodar Keru Naiknaware v. Collector - 1985 (22) E.L.T. 212 (Tribunal) Colle....