2000 (9) TMI 1055

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....i C. N. B. Nair , Member (Technical) Shri K. K. Anand , Advocate for Appellant. Shri SanjeevSrivastava , JDR for Respondent. JUDGEMENT Per C. N. B. Nair : The matter is before us on reference by Division Bench of West Regional Bench at Mumbai. We read the question referred : "Whether the assessee is entitled to avail the benefit of Notifications 175/86 and 1/93 both under c....

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.... RLT 295 (Cegat-L.B.) ] the Tribunal answered the issue in respect of an assessee availing himself of small scale exemption and modvat credit in regard to the same specified goods in Para 6 as under :- "Drawing the similar analogy, we consider that subject to the reversal of the modvat credit taken with regard to the inputs which were utilised for the manufacture of duty free goods, the m....