1996 (8) TMI 268

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.... for the Respondents. [Order]. - The appellants filed this appeal against the order dated 31-3-1994 passed by the Commissioner (Appeals). The Assistant Collector vide order dated 2-12-1993 held that appellants are not entitled to the benefit of full exemption under Notification No. 1/93 as they are availing Modvat credit benefit in respect of some other items. Ld. Counsel appearing on behalf....

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....he Tribunal in case of Faridabad Tools Pvt. Ltd. v. CCE reported in 1993 (63) ELT 759. The Department of Revenue filed Civil appeal against this judgment and the same was dismissed by the Hon'ble Supreme Court. The ld. Counsel also placed reliance on the judgment of the Tribunal in M/s. Vinko Auto Ind. Pvt. Ltd. v. CCE, Chandigarh - Final Order No. 348-349/96-C, dated 22-5-1996. In the above menti....