2005 (3) TMI 596

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.... Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Ceear Electronics is whether they can avail exemption under small sale exemption Notification in respect of goods manufactured in one of their factory and clear the goods at concessional rate of duty after availing Modvat credit in respect of goods manufactured in their second factory. 2.&ems....

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....uty is not available to the Appellants as undisputedly they were availing the Modvat credit of duty paid on inputs in their factory at West Patel Nagar; that thus they cannot avail both the benefits together under Notification No. 1/93. 3. We have considered the submissions of both the sides. It is not in dispute that the respondents are having two units and they are availing exemption from ....