LAXMI METAL WORKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that the appellants are engaged in the manufacture of M.S. wire shelves and crisper baskets and were claiming the classification under heading 7326.20 of Central Excise Tariff. Show cause notice was issued on 31 -7 -95 for re -classifying the goods, in question, under heading 8418 of the Central Excise Tariff and also demanding duty. The adjudicating authority confirmed the classification and demand as proposed in the show cause notice. Appellants filed the appeal and the Commissioner (Appeals) remanded the matter to the adjudicating authority for deciding the claim of the appellants under Notification No. 75/87 -C.E. The adjudicating authority held that as the appellants were availing the benefit of Modvat credit, the benefit of Notification No. 75/87 is not available to them. Appellants filed an appeal and the Commissioner (Appeals) allowed the benefit of notification No. 75/87 -C.E. on the condition that the appellants can avail the benefit of notification No. 75/87 -C.E. if they reverse the Modvat credit taken on the inputs and if the reversal is not possible, then the appellants have to pay the Modvat credit taken in cash and avail the benefit of small scale exemption notification.

(3.) Heard both sides.