1996 (11) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order]. -  By the present application, the appellant has submitted that the Larger Bench of this Tribunal in the case of Kamani Foods v. CCE, Patna reported in 1995 (75) E.L.T. 202 had held that full exemption to a manufacturer for certain specified goods is not available if he chooses to avail modvat credit for certain specified goods manufactured by him. It has been submitted that i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ke. 3. Heard the submissions of the ld. DR. None was present for the appellants. It was decided to proceed further with the matter on the basis of the evidence on record and the submissions made by the respondents. 4. I find that the Tribunal in the case of Faridabad Tools Ltd. v. CCE, reported in 1993 (63) E.L.T. 759 had held that exemption to SSI units and modvat benefit can be a....