1999 (7) TMI 245

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....sha, Consultant, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the availment of small scale exemption by the respondents, M/s. Jagurti Precision Engg. When they had opted for the scheme of Modvat credit but had not availed of the same. The Revenue sought to deny the benefit of small scale exemption on the ground that the....