1998 (10) TMI 167

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....nts. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arise out of and is directed against the order-in-original passed by the Additional Collector of Customs and Central Excise, Baroda. 2.  We find that issue in this case relating to the availment of Modvat credit facility as well as the concessional rate of duty by a Small Scale Unit under Notification No. 175 of 1986. Acc....