2004 (11) TMI 348

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....t. Shri V.K. Gupta, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this Appeal filed by Revenue is whether it is open to a manufacturer of excisable goods to avail the benefit of Notification No. 1/93-C.E., dated 28-2-93 or not. 2. Shri D.N. Choudhary, learned Senior Departmental Representative submitted that the respondents M/s....

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....r Nos. A/691-697/97-NB, dated 11-6-1997. Learned Senior Departmental Representative, further, mentioned that under Para 2 of Notification No. 1/93, a small-scale unit even if it is not registered with Directorate of Industries in any State or Development Commissioner (Small Scale) was allowed to avail the benefit of exemption up to clearance of Rs. 10 lakhs; that thus this exemption was available ....

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....tive therefore emphasizes that if the final product is exempted from payment of duty, the question of availing the Modvat credit does not arise. 3. On the other hand, learned Advocate, Shri V.K. Gupta, reiterated the finding as contained in both the Orders passed by the lower authorities and he also relied upon the decision referred to in the Order-in-original such as CCE v. M/s. Bhog Poly....