2000 (11) TMI 960

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....i V.K. Chaturvedi, SDR, for the Respondent. [Order]. - The appellants are small-scale manufacturers of radios and during the material period were enjoying the benefit of exemption under notfn. no. 16/97 in respect of unbranded goods, whereas they were paying duty on the branded goods. 2. The dispute involved in the present appeal relates to utilisation of Modvat credit accrued to the....

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....ri V.K. Chaturvedi, ld. SDR for the Revenue I find that the dispute does not relate to the availing of credit in respect of inputs used in the manufacture of exempted items. The appellants are availing the exemption in respect of unbranded goods and the Modvat credit in respect of inputs used in the manufacture of branded goods. They are free to do so and the benefit of the credit cannot be denied....