2005 (9) TMI 380

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....spondent. [Order]. -  Assessees, the respondents herein, were availing SSI benefit under Notification 8/96 by clearing the goods at NIL rate of duty without availing Modvat credit. It was noticed that in the month of February 1997, though they had cleared the goods at NIL rate, they had availed credit in the month of January 1997. On instructions of the Range Superintendent, they revers....

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....ied to the appellant on the ground that the appellant has taken the Modvat credit wrongly as they were availing the benefit of nil rate of duty under Notification No. 8/96. Further, it is seen that the input invoice were defaced by the Range Superintendent also the appellant was never given any Show Cause Notice regarding non admissibility of Modvat credit. Therefore, credit cannot be denied on....

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....heir finished goods at NIL rate of duty under Notification No. 8/96-C.E., dated 23-7-1996 even if they had filed declaration under Rule 173B of erstwhile Central Excise Rules, 1944 claiming the benefit of Notification No. 08/96-C.E., dated 23-7-1996 since if they claim the benefit of a particular exemption notification they also under take to abide by the terms of the exemption notification with h....