2004 (7) TMI 447

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.... JDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - The appellants are aggrieved by the order passed by the Commissioner (Appeals), whereunder the appellant's claim benefit of exemption available under Notification No. 1/93, dated 28-2-93 was rejected. 2. The facts in brief are that, vide Notification No. 90/94-C.E., dated 25-4-94, the S.S.I Notification No. 1/93, date....

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....mended by Notification No. 90/94 talks about the applicability of concessional rate, only to such manufacturer who are availing the facility of Modvat credit under Rules 57A and 57Q, obviously the appellants not being such manufacturer, the concessional duty was held to be inapplicable in their case. The demand in question was accordingly confirmed by the Assistant Commissioner. From the facts sta....

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.... small scale exemption with effect from 25-4-94, the concessional rate as applicable therein was available subject to the condition that, the manufacturer had availed the credit on duty paid inputs under Rule 57A or 57Q. Apparently, the appellants have not availed of the credit under the said rules (for the reason that the said Modvat facility was not extended to polyester texturised yarn). The re....